Form990-PF

Department of the Treasury
Internal Revenue Service
Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter Social Security numbers on this form as it may be made public. By law, the IRS cannot redact the information on the form.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2013
Open to Public Inspection
For calendar year 2013, or tax year beginning 01-01-2013 , and ending 12-31-2013
Name of foundation
ROSENBERG FOUNDATION
 

Number and street (or P.O. box number if mail is not delivered to street address)131 STEUART STREET NO 650   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
SAN FRANCISCO, CA94105
A Employer identification number

94-1186182
B Telephone number (see instructions)

(415) 644-9777
C bullet
G Check all that apply:

D 1. bullet
2. bullet
E bullet
H Check type of organization:
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$59,571,613J Accounting method:
 
(Part I, column (d) must be on cash basis.)
F bullet
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check bullet
3 Interest on savings and temporary cash investments 5,967 5,967  
4 Dividends and interest from securities...... 1,251,249 1,247,323  
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment 1,465,322
b Gross sales price for all assets on line 6a 14,065,534
7 Capital gain net income (from Part IV, line 2)... 1,456,421
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 652,081 659,095  
12 Total. Add lines 1 through 11........ 3,374,619 3,368,806  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 225,863 11,293   214,570
14 Other employee salaries and wages...... 245,919 5,477   234,981
15 Pension plans, employee benefits....... 139,075 6,954   132,121
16a Legal fees (attach schedule)......... Click to see attachment 18,702 0   14,453
b Accounting fees (attach schedule)....... Click to see attachment 49,457 9,457   38,515
c Other professional fees (attach schedule).... Click to see attachment 385,497 254,499   131,788
17 Interest............... 4,629 0   3,226
18 Taxes (attach schedule) (see instructions) Click to see attachment 183,528 9,892   794
19 Depreciation (attach schedule) and depletion... 2,935 0  
20 Occupancy.............. 89,721 4,486   86,372
21 Travel, conferences, and meetings....... 81,697 0   77,285
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 275,686 196,782   69,494
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 1,702,709 498,840   1,003,599
25 Contributions, gifts, grants paid........ 2,175,650 2,370,150
26 Total expenses and disbursements. Add lines 24 and 25 3,878,359 498,840   3,373,749
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -503,740
b Net investment income (if negative, enter -0-) 2,869,966
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2013)
Form 990-PF (2013)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)		 Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............... 99,424 220,813 220,813
2 Savings and temporary cash investments..........      
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use...............      
9 Prepaid expenses and deferred charges........... 34,585 17,213 17,213
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........ 37,085,141 Click to see attachment45,563,184 45,563,184
c Investments—corporate bonds (attach schedule)........      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)........... 18,982,775 Click to see attachment14,324,594 13,759,999
14 Land, buildings, and equipment: basis bullet112,355
Less: accumulated depreciation (attach schedule) bullet107,968 6,012 4,387 4,387
15 Other assets (describe bullet) Click to see attachment6,808 Click to see attachment6,017 Click to see attachment6,017
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 56,214,745 60,136,208 59,571,613
Liabilities 17 Accounts payable and accrued expenses.......... 144,599 246,420
18 Grants payable................... 802,500 608,000
19 Deferred revenue..................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet)    
23 Total liabilities (add lines 17 through 22).......... 947,099 854,420
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................... 55,266,481 59,280,476
25 Temporarily restricted................ 1,165 1,312
26 Permanently restricted................    
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds.........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds    
30 Total net assets or fund balances (see page 17 of the
instructions).................... 55,267,646 59,281,788
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 56,214,745 60,136,208
Part III Analysis of Changes in Net Assets or Fund Balances
1 Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree
with end-of-year figure reported on prior year’s return)............... 1 55,267,646
2 Enter amount from Part I, line 27a..................... 2 -503,740
3 Other increases not included in line 2 (itemize) bulletClick to see attachment 3 4,517,882
4 Add lines 1, 2, and 3.......................... 4 59,281,788
5 Decreases not included in line 2 (itemize) bullet 5 0
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 59,281,788
Form 990-PF (2013)
Form 990-PF (2013)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.) 		(b) How acquired
P—Purchase
D—Donation 		(c) Date acquired
(mo., day, yr.) 		(d) Date sold
(mo., day, yr.)
1 a PUBLICLY TRADED SECURITIES      
b HRJ CAPITAL VC VI INTL, L.P. P    
c CAPITAL DYNAMICS CHAMPION VENTURES VI, L.P. P    
d HRJ GLOBAL BUY-OUT III (ASIA), LP P    
e HRJ GLOBAL BUY-OUT III (EUROPE), LP P    
HRJ GLOBAL BUY-OUT III (US), LP P    
HRJ SPECIAL OPPORTUNITIES II INTL, LP P    
HRJ SPECIAL OPPORTUNITIES II, LP P    
METROPOLITAN REAL ESTATE PARTNERS INTL II P    
METROPOLITAN REAL ESTATE PARTNERS V P    
NEW ENTERPRISE ASSOCIATES VI, LP P    
1607 CAPITAL INTERNATIONAL EQUITY FUND P    
(e) Gross sales price (f) Depreciation allowed
(or allowable) 		(g) Cost or other basis
plus expense of sale 		(h) Gain or (loss)
(e) plus (f) minus (g)
a 14,065,534   13,057,690 1,007,844
b       36,796
c       82,712
d       19,998
e       52,829
      66,909
      51,542
      75,979
      14,956
      30,752
      303
      15,801
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l) Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i) F.M.V. as of 12/31/69 (j) Adjusted basis
as of 12/31/69 		(k) Excess of col. (i)
over col. (j), if any
a       1,007,844
b       36,796
c       82,712
d       19,998
e       52,829
      66,909
      51,542
      75,979
      14,956
      30,752
      303
      15,801
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 1,456,421
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 . . . . . . . . . . . . . . . . 		Bracket 3  
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see page 18 of the instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2012 3,051,143 55,273,558 0.055201
2011 2,757,833 47,154,597 0.058485
2010 3,088,335 54,249,896 0.056928
2009 2,576,512 50,509,710 0.051010
2008 3,818,706 59,135,015 0.064576
2 Total of line 1, column (d) ...................... 2 0.286200
3 Average distribution ratio for the 5-year base period—divide the total on line 2 by 5, or by
the number of years the foundation has been in existence if less than 5 years. . . 		3 0.057240
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4 56,675,814
5 Multiply line 4 by line 3....................... 5 3,244,124
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 28,700
7 Add lines 5 and 6......................... 7 3,272,824
8 Enter qualifying distributions from Part XII, line 4.............. 8 3,373,749
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See
the Part VI instructions.
Form 990-PF (2013)
Form 990-PF (2013)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)
1a Bulletand enter “N/A" on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 28,700
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2............................ 3 28,700
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-). 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 28,700
6 Credits/Payments:
a 2013 estimated tax payments and 2012 overpayment credited to 2013 6a 69,361
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868) 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 69,361
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. Click to see attachment 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 40,661
11 Enter the amount of line 10 to be: Credited to 2014 estimated taxBullet40,661 RefundedBullet 11 0
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see page 19 of
the instructions for definition)?............................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
Yes
 
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c), and Part XV.
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletCA
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2013 or the taxable year beginning in 2013 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names and addresses.
    10
     
    No
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. (see instructions) .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement (see instructions).................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
     
    No
    Website addressbulletWWW.ROSENBERGFOUND.ORG
    14
    The books are in care ofbulletLINDA MOLL Telephone no.bullet (415) 644-9777
    Located atbullet131 STEUART STREET SUITE 650SAN FRANCISCOCA ZIP+4bullet94105
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16 At any time during calendar year 2013, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country?
    16   No
    See instructions for exceptions and filing requirements for Form TD F 90-22.1. If "Yes", enter the name of the
    foreign country bullet  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 5
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?.........................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?.................
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).........
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see page 20 of the instructions)?...
    1b
     
    No
    .........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2013?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2013, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2013?...............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?.........................
    b
    If "Yes," did it have excess business holdings in 2013 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2013.)....................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2013?
    4b
     
    No
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?...............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 509(a)(1), (2), or (3), or section 4940(d)(2)? (see instructions)........
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?........
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance (see instructions)? ......
    5b
     
     
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?............
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?........................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 6
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation (see instructions).
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to
    employee benefit plans
    and deferred compensation     		(e) Expense account,
    other allowances
    HON BILL LANN LEE CHAIR
    3.00     		0 0 0
    131 STEUART STREET SUITE 650
    SAN FRANCISCO,CA94105
    CLARA SHIN VICE CHAIR/SECRETARY
    1.50     		0 0 0
    131 STEUART STREET SUITE 650
    SAN FRANCISCO,CA94105
    ROBERT FRIEDMAN TREASURER
    1.50     		0 0 0
    131 STEUART STREET SUITE 650
    SAN FRANCISCO,CA94105
    PHYLLIS COOK BOARD MEMBER
    1.50     		0 0 0
    131 STEUART STREET SUITE 650
    SAN FRANCISCO,CA94105
    DANIEL GROSSMAN BOARD MEMBER
    1.50     		0 0 0
    131 STEUART STREET SUITE 650
    SAN FRANCISCO,CA94105
    MICK HELLMAN BOARD MEMBER
    1.50     		0 0 0
    131 STEUART STREET SUITE 650
    SAN FRANCISCO,CA94105
    HERMA HILL KAY BOARD MEMBER
    1.50     		0 0 0
    131 STEUART STREET SUITE 650
    SAN FRANCISCO,CA94105
    LESLIE LUTTGENS BOARD MEMBER
    1.50     		0 0 0
    131 STEUART STREET SUITE 650
    SAN FRANCISCO,CA94105
    SHAUNA MARSHALL BOARD MEMBER
    1.50     		0 0 0
    131 STEUART STREET SUITE 650
    SAN FRANCISCO,CA94105
    HUGO MORALES BOARD MEMBER
    1.50     		0 0 0
    131 STEUART STREET SUITE 650
    SAN FRANCISCO,CA94105
    ALBERT MORENO BOARD MEMBER
    1.50     		0 0 0
    131 STEUART STREET SUITE 650
    SAN FRANCISCO,CA94105
    JUDGE HENRY RAMSEY JR RET BOARD MEMBER
    1.50     		0 0 0
    131 STEUART STREET SUITE 650
    SAN FRANCISCO,CA94105
    SARAH STEIN BOARD MEMBER
    1.50     		0 0 0
    131 STEUART STREET SUITE 650
    SAN FRANCISCO,CA94105
    TIMOTHY SILARD PRESIDENT
    40.00     		200,510 25,353 0
    131 STEUART STREET SUITE 650
    SAN FRANCISCO,CA94105
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    LATEEFAH SIMON DIRECTOR CALIFORNIA'
    40.00     		85,774 30,953 0
    131 STEUART STREET SUITE 650
    SF,CA94105
    LINDA MOLL BUS./GRANTS MANAGER
    40.00     		84,680 24,868 0
    131 STEUART STREET SUITE 650
    SF,CA94105
    TAMBOUSA GILMORE EXEC. ASST./OFF. MAN
    40.00     		62,148 20,102 0
    131 STEUART STREET SUITE 650
    SF,CA94105
    Total number of other employees paid over $50,000...................bullet 0
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    CHANGE CONSULTING BILEN MESFIN STRATEGIC COMM. 75,360
    214 GRANT AVENUE APT 48
    OAKLAND,CA94610
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1 IN 2013, ROSENBERG FOUNDATIN PROVIDED DIRECT CHARITABLE ASSISTANCE TO MORE THAN 20 GRANTEES, NON-GRANTEE ORGANIZATIONS AND COLLBORATIVES. THE FOUNDATION'S STAFF SUCCEEDED IN ASSISTING NON-PROFIT ORGANIZATIONS IN ATTRACTING FINANCIAL SUPPORT BY HELPING THEM LEVERAGE FUNDS FROM OTHER FOUNDATIONS AND MAJOR DONORS. FOUNDATION STAFF HAVE ALSO HELPED BUILD THE CAPACITY OF MANY OF THESE NON-PROFIT ORGANIZATIONS BY PROVIDING LEADERSHIP COACHING, STRATEGIC CONSULTING, AND ORGANIZATIONAL OVERSIGHT. 336,397
    2  
    3  
    4  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 7
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See page 24 of the instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,
    see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
     
    b
    Average of monthly cash balances.......................
    1b
     
    c
    Fair market value of all other assets (see instructions)................
    1c
     
    d
    Total (add lines 1a, b, and c).........................
    1d
     
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
     
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
     
    3
    Subtract line 2 from line 1d.........................
    3
     
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
     
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
     
    6
    Minimum investment return. Enter 5% of line 5..................
    6
     
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    2,833,791
    2a
    Tax on investment income for 2013 from Part VI, line 5......
    2a
    28,700
    b
    Income tax for 2013. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    28,700
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    2,805,091
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    2,805,091
    6
    Deduction from distributable amount (see instructions).................
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1................................
    7
    2,805,091
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
     
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
     
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
     
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 8
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2012     		(c)
    2012     		(d)
    2013
    1 Distributable amount for 2013 from Part XI, line 7 2,805,091
    2 Undistributed income, if any, as of the end of 2013:
    a Enter amount for 2012 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2013:
    a From 2008....... 882,583
    b From 2009....... 59,207
    c From 2010....... 380,184
    d From 2011....... 472,587
    e From 2012....... 322,072
    fTotal of lines 3a through e......... 2,116,633
    4Qualifying distributions for 2013 from Part
    XII, line 4: bullet$ 3,373,749
    a Applied to 2012, but not more than line 2a 0
    b Applied to undistributed income of prior years
    (Election required—see instructions)......     		0
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		0
    d Applied to 2013 distributable amount..... 2,805,091
    e Remaining amount distributed out of corpus 568,658
    5 Excess distributions carryover applied to 2013. 0 0
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 2,685,291
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		0
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		0
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		0
    e Undistributed income for 2012. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2013. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2014 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		0
    8Excess distributions carryover from 2008 not
    applied on line 5 or line 7 (see instructions) ...     		882,583
    9Excess distributions carryover to 2014.
    Subtract lines 7 and 8 from line 6a ......     		1,802,708
    10 Analysis of line 9:
    a Excess from 2009.... 59,207
    b Excess from 2010.... 380,184
    c Excess from 2011.... 472,587
    d Excess from 2012.... 322,072
    e Excess from 2013.... 568,658
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 9
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2013, enter the date of the ruling.......bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2013 (b) 2012 (c) 2011 (d) 2010
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used
    directly for active conduct of exempt activities ...........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
    BUSINESS AND GRANT MANAGER
    131 STEUART STREET SUITE 650
    SAN FRANCISCO,CA94105
    (415) 644-9777
    bThe form in which applications should be submitted and information and materials they should include:
    STATEMENT 15
    cAny submission deadlines:
    N/A
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    STATEMENT 15
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 10
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    CALIFORNIA BUDGET PROJECT
    1107 9TH STREET SUITE 310
    SACRAMENTO,CA95814     		  PC GENERAL SUPPORT 50,000
    CHILDREN NOW
    1404 FRANKLIN STREET SUITE 700
    OAKLAND,CA94612     		  PC PROMOTING FUNDING OPPORTUNITIES FOR CHILDREN IN CALIFORNIA -9,700
    UNITED FARM WORKER FOUNDATION
    4545 E CESAR E CHAVEZ AVE
    LOS ANGELES,CA90022     		  PC GENERAL SUPPORT 37,500
    MEXICAN AMERICAN LEGAL DEFENSE & ED FUND
    634 S SPRING STREET
    LOS ANGELES,CA90014     		  PC CA DREAM TEAM ALLIANCE 60,000
    NATIONAL DAY LABORER ORGANIZING NETWORK
    675 SOUTH PARK VIEW SUITE B
    LOS ANGELES,CA90057     		  PC TURNING THE TIDE, FIGHT THE CRIMINALIZATION OF IMMIGRANTS IN CALIFORNIA 25,000
    COMMUNITY COALITION FOR SUBSTANCE ABUSE PREVENTION AND TREATMENT
    8101 S VERMONT AVENUE
    LOS ANGELES,CA90044     		  PC PARTNERSHIP BETWEEN THE COMMUNITY COALITION AND CALIFORNIANS FOR SAFETY AND JUSTICE 50,000
    NATIONAL COUNCIL OF LA RAZA
    RAUL YZAGUIRRE PLAZA 1126 16TH NW
    SUITE 600
    WASHINGTON,DC20036     		  PC CALIFORNIA CRIMINAL JUSTICE REFORM PROJECT 50,000
    PICO CALIFORNIA
    171 SANTA ROSA AVE
    OAKLAND,CA94610     		  PC GENERAL SUPPORT TO PICO FOR PIC CALIFORNIA'S LIFELINES TO HEALING 50,000
    UNITED STATES STUDENT ASSOCIATION
    1211 CONNECTICUT AVE NW
    WASHINGTON DC,DC20036     		  PC UC STUDENT ASSOCIATION/CALIFORNIA FOR SAFETY AND JUSTICE 25,000
    TIDES CENTER
    PO BOX 29198
    SAN FRANCISCO,CA94129     		  PC SUPPORT AND FACILITATION OF THE CALIFORNIA REENTRY COUNCIL (CSJ) 50,000
    CALIFORNIA RURAL LEGAL ASSISTANCE FOUNDATION
    2210 K STREET SUITE 201
    SACRAMENTO,CA95816     		  PC CALIFORNIA ADVOCACY FOR FARMWORKERS 60,000
    NATIONAL CENTER FOR LESBIAN RIGHTS
    870 MARKET STREET SUITE 370
    SAN FRANCISCO,CA94012     		  PC RURAL LBGT LEGAL AID TRAINING PROJECT 50,000
    EQUAL JUSTICE SOCIETY
    260 CALIFORNIA STREET SUITE 700
    SAN FRANCISCO,CA94111     		  PC GENERAL SUPPORT FOR THE CA CIVIL RIGHTS COALITION 60,000
    KALW PUBLIC RADIO (SAN FRANCISCO UNITED SCHOOL DISTRICT)
    500 MANSELL STREET
    SAN FRANCISCO,CA94134     		  PC REPORTING ON CRIMINAL JUSTICE 35,000
    NATIONAL EMPLOYMENT LAW PROJECT
    80 MAIDEN LANE SUITE 509
    NEW YORK,NY10038     		  PC SECOND CHANCE LABOR PROJECT 75,000
    COMMUNITY INITIATIVES
    354 PINE STREET
    SAN FRANCISCO,CA94104     		  PC OAKLAND RESTORATIVE JUSTICE NO-ENTRY AND REENTRY INITIATIVE 35,000
    DRUG POLICY ALLIANCE
    131 10TH STREET
    SAN FRANCISCO,CA94103     		  PC CALIFORNIA DRUG POLICY REFORM 37,500
    ELLA BAKER CENTER FOR HUMAN RIGHTS
    1970 BROADWAY SUITE 450
    OAKLAND,CA94612     		  PC BOOKS NOT BARS 40,000
    LEGAL SERVICES FOR PRISONERS WITH CHILDREN
    1540 MARKET STREET SUITE 490
    SAN FRANCISCO,CA94102     		  PC GENERAL SUPPORT 40,000
    ACLU FOUNDATION OF SAN DIEGO & IMPERIAL COUNTIES
    PO BOX 87131
    SAN DIEGO,CA92138     		  PC CIVIC PATRICIPATION LEGAL PROGRAM 50,000
    ALLIANCE FOR JUSTICE
    11 DUPONT CIRCLE NORTHWEST 200
    WASHINGTON,DC20036     		  PC GENERAL SUPPORT 35,000
    CLERGY AND LAITY UNITED FOR ECONOMIC JUSTICE - LOS ANGELES
    1345 S BURLINGTON AVE SUITE 206
    LOS ANGELES,CA90006     		  PC LOS ANGELES CARWASH WORKERS ORGANIZING CAMPAIGN 30,000
    MEXICAN AMERICAN LEGAL DEFENSE & ED FUND
    634 S SPRING STREET
    LOS ANGELES,CA90014     		  PC LITIGATION AND ADVOCACY TO ADVANCE CIVIL RIGHTS AT THE INTERSECTION OF IMMIGRANTS' RIGHTS AND WORKERS' RIGHTS 75,000
    MUJERES UNIDAS Y ACTIVAS
    3543 18TH STREET SUITE 23
    SAN FRANCISCO,CA94110     		  PC GENERAL SUPPORT 30,000
    PILIPINO WORKERS CENTER OF SOUTHERN CALIFORNIA
    1533 GLENDALE BLVD 2ND
    LOS ANGELES,CA90026     		  PC GENERAL SUPPORT 30,000
    ROC UNITED
    350 7TH AVENUE SUITE 1504
    NEW YORK,NY10001     		  PC ROC-UNITED BAY AREA LAUNCH 35,000
    FARMWORKER JUSTICE
    1126 16TH STREET NW SUITE 270
    WASHINGTON,DC20005     		  PC GENERAL SUPPORT 135,000
    MOBILIZE THE IMMIGRANT VOTE
    436 14TH STREET SUITE 500
    OAKLAND,CA94612     		  PC GENERAL SUPPORT FOR MOBILIZE THE IMMIGRANT VOTE 30,000
    NATIONAL IMMIGRATION LAW CENTER
    3435 WILSHIRE BOULEVARD SUITE 2850
    LOS ANGELES,CA90010     		  PC GENERAL SUPPORT 240,000
    UNITED FARM WORKER FOUNDATION
    4545 E CESAR E CHAVEZ AVE
    LOS ANGELES,CA90022     		  PC GENERAL SUPPORT 175,000
    CALIFORNIA CHILDREN AND FAMILIES FOUNDATION
    1115 ATLANTIC AVE
    ALAMEDA,CA94501     		  PC EXPANDING REVENUE STREAMS FOR CHILDREN'S FUNDING 9,700
    CENTER FOR YOUTH DEVELOPMENT THROUGH LAW
    215 BOALT HALL
    BERKELEY,CA94720     		  PC SUMMER LEGAL FELLOWSHIP PROGRAM 5,000
    TIDES CENTER
    PO BOX 29198
    SAN FRANCISCO,CA94129     		  PC CALIFORNIA CAMPAIGN FOR SAFETY JUSTICE 300,000
    ASIAN PACIFIC AMERICAN LEGAL CENTER OF SO CALIFORNIA
    1145 WILSHIRE BOULEVARD 2ND FLOOR
    LOS ANGELES,CA90017     		  PC STRENGTHENING STATEWIDE IMMIGRANT'S RIGHTS COORDINATION, REGIONAL COALITION AND WORKER'S RIGHTS, CURRENTLY CARRIED OUT BY CIPC 50,000
    UCLA CENTER FOR LABOR RESEARCH AND EDUCATION
    675 S PARK VIEW ST
    LOS ANGELES,CA90057     		  PC 2013 DREAM SUMMER LEADERSHIP PROGRAM 40,000
    ASIAN AMERICANSPACIFIC ISLANDERS IN PHILANTROPHY
    211 SUTTER STREET SUITE 600
    SAN FRANCISCO,CA94108     		  PC GENERAL SUPPORT 1,000
    BAY AREA BLACKS IN PHILANTROPHY
    200 PINE STREET
    SAN FRANCISCO,CA94104     		  PC BABIP GENERAL SUPPORT, C/O COMMUNITY INITIATIVES 1,000
    COUNCIL ON FOUNDATIONS
    2121 CRYSTAL DRIVE SUITE 700
    ARLINGTON,VA22202     		  PC GENERAL SUPPORT 2,000
    FOUNDATION CENTER
    79 FIFTH AVENUE
    NEW YORK,NY10003     		  PC GENERAL AND NATIONAL SUPPORT 4,000
    FUNDERS FOR LGBTQ ISSUES
    116 EAST 16TH STREET 7TH FLOOR
    NEW YORK,NY10003     		  PC GENERAL SUPPORT 1,000
    GRANTMAKERS CONCERNED WITH IMMIGRANTS AND REFUGEES
    777 TILTON ROAD
    SEBASTOPOL,CA95472     		  PC GENERAL SUPPORT 2,000
    GRANTS MANAGERS NETWORK
    141 HOMESTEAD AVE
    METAIRIE,LA70005     		  PC GENERAL SUPPORT 1,000
    HISPANICS IN PHILANTROPHY
    55 2ND STREET SUITE 1500
    SAN FRANCISCO,CA94105     		  PC GENERAL SUPPORT 1,000
    INDEPENDENT SECTOR
    1602 L STREET NW SUITE 900
    WASHINGTON,DC20036     		  PC GENERAL SUPPORT 1,000
    NATIONAL COMMITTEE FOR RESPONSIVE PHILANTROPHY
    1331 H STREET SUITE 200
    WASHINGTON,DC20005     		  PC GENERAL SUPPORT 2,500
    NATIVE AMERICANS IN PHILANTROPHY
    2801 21ST STREET SOUTH SUITE 132D
    MINNEAPOLIS,MN55407     		  PC GENERAL SUPPORT 1,000
    NEIGHBORHOOD FUNDERS GROUP
    1301 CONNECTIVUT AVENUE NW STUIE
    500
    WASHINGTON,DC20036     		  PC GENERAL SUPPORT 1,000
    NORTHERN CALIFORNIA GRANTMAKERS
    625 MARKET STREEET 15TH FLOOR
    SAN FRANCISCO,CA94105     		  PC GENERAL SUPPORT 3,000
    CATHOLIC LEGAL IMMIGRATION NETWORK INC
    8757 GEORGIA AVENUE SUITE 850
    SILVER SPRING,MD20910     		  PC CALIFORNIA IMMIGRATION REFORM PLANNING MEETING 3,650
    COMMON COUNSEL FOUNDATION
    405 FOURTEENTH STREET SUITE 809
    OAKLAND,CA94612     		  PC WEATHERING THE STORM WEBINARS 1,500
    UC BERKELEY LAW SCHOOL
    2521 CHANNING WAY
    BERKELEY,CA94720     		  PC NEW BUSINESS PRACTICUM FELLOWSHIP 5,000
    LEGAL SERVICES FOR PRISONERS WITH CHILDREN
    1540 MARKET STREET SUITE 490
    SAN FRANCISCO,CA94102     		  PC GRANT AUGMENTATION 2,500
    INSIGHT CENTER FOR COMMUNITY ECONOMIC DEVELOPMENT
    1999 HARRISON STREET FLOOR 18
    OAKLAND,CA94612     		  PC RESEARCH REPORT ON THE 50TH ANNIVERSARY OF THE MARCH OF WASHINGTON 5,000
    INTERNATIONAL COMMUNITY CORRECTIONS ASSOCIATION
    2100 STELLA COURT
    COLUMBUS,OH43215     		  PC ANNUAL RESEARCH CONFERENCE 7,500
    EQUAL JUSTICE SOCIETY
    260 CALIFORNIA STREET SUITE 700
    SAN FRANCISCO,CA94111     		  PC DEBIASING PROJECT 5,000
    PARTNERSHIP FOR SAFETY AND JUSTICE
    825 NE 20TH AVE SUITE 250
    PORTLAND,OR97232     		  PC SUPPORT FOR THE NATIONAL CENTER FOR VICTIMS OF CRIME CONFERENCE 5,000
    CENTER FOR YOUTH WELLNESS
    1329 EVANS AVE
    SAN FRANCISCO,CA94124     		  PC CHILDREN'S POLICY ADVOCACY PROJECT 30,000
    FRAMEWORKS INSTITUTE
    1776 I STREET NW 9TH FLOOR
    WASHINGTON,DC20006     		  PC CRIMINAL JUSTICE REFORM MESSAGING, RESEARCH AND REFRAMING 35,000
    ALLIANCE SAN DIEGO
    3750 30TH STREET
    SAN DIEGO,CA92104     		  PC SAN DIEGO DREAMER ASSISTANCE NETWORK 20,000
    ASIAN LAW CAUCUS
    55 COLUMBUS AVE
    SAN FRANCISCO,CA94111     		  PC ASIAN STUDENTS PROMOTING IMMIGRANT RIGHTS THROUGH EDUCATION 30,000
    GRANTMAKERS CONCERNED WITH IMMIGRANTS AND REFUGEES
    777 TILTON ROAD
    SEBASTOPOL,CA95472     		  PC CALIFORNIA IMMIGRANT INTEGRATION INITIATIVE 18,000
    WAREHOUSE WORKER RESOURCE CENTER
    601 S MILLIKEN AVENUE SUITE A
    ONTARIO,CA91761     		  PC CIVIC ENGAGEMENT PILOT PROJECT 40,000
    UC BERKELEY CENTER FOR LABOR RESEARCH AND EDUCATION
    2521 CHANNING WAY
    BERKELEY,CA94720     		  PC KIRKE WILSON LABOR SUMMER INTERNSHIP 12,000
    RADIO BILINGUE
    5005 E BELMONT AVENUE
    FRESNO,CA93727     		  PC THE DAY AFTER: IMPLEMENTING COMPREHENSIVE IMMIGRATION REFORM IN FRESNO COUNTY 26,000
    CENTER ON JUVENILE & CRIMINAL JUSTICE
    40 BOARDMAN PLACE
    SAN FRANCISCO,CA94103     		  PC STATEWIDE DATA ANALYSIS MAPPING ON COUNTY SENTENCING PRACTICES 5,000
    EQUAL RIGHTS ADVOCATES
    1170 MARKET STREET SUITE 700
    SAN FRANCISCO,CA94102     		  PC REMOVING BARRIERS FOR WOMEN WITH CRIMINAL BACKGROUNDS 7,500
    Total .................................bullet 3a 2,370,150
    bApproved for future payment
    UC BERKELEY CENTER FOR LABOR RESEARCH AND EDUCATION
    2521 CHANNING WAY
    BERKELEY,CA94720     		  PC KIRKE WILSON LABOR SUMMER INTERNSHIP 48,000
    COMMUNITY COALITION FOR SUBSTANCE ABUSE PREVENTION AND TREATMENT
    8101 S VERMONT AVENUE
    LOS ANGELES,CA90044     		  PC PUBLIC SAFETY CAMPAIGN 75,000
    TIDES CENTER
    PO BOX 29198
    SAN FRANCISCO,CA94129     		  PC CALIFORNIA REENTRY COUNCIL NETWORK 90,000
    NATIONAL COUNCIL OF LA RAZA
    RAUL YZAGUIRRE PLAZA 1126 16TH NW
    SUITE 600
    WASHINGTON,DC20036     		  PC CALIFORNIA CRIMINAL JUSTICE REFORM PROJECT 100,000
    CALIFORNIA RURAL LEGAL ASSISTANCE FOUNDATION
    2210 K STREET SUITE 201
    SACRAMENTO,CA95816     		  PC CALIFORNIA ADVOCACY FOR FARMWORKERS 55,000
    ENGAGE SAN DIEGO
    3909 CENTRE STREET
    SAN DIEGO,CA92103     		  PC ENGAGE SAN DIEGO 30,000
    IMMIGRANT LEGAL RESOURCE CENTER
    1663 MISSION STREET
    SAN FRANCISCO,CA94103     		  PC CALIFORNIA IMMIGRATION REFORM IMPLEMENTATION CAMPAIGN 35,000
    MEXICAN AMERICAN LEGAL DEFENSE & ED FUND
    634 S SPRING STREET
    LOS ANGELES,CA90014     		  PC CA DREAM TEAM ALLIANCE 60,000
    OXFAM AMERICA
    226 CAUSEWAY STREET 5TH FLOOR
    BOSTON,MA02114     		  PC SUPPORT FOR THE EQUITABLE FOOD INITIATIVE 40,000
    Total .................................bullet 3b 533,000
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 11
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3
    Interest on savings and temporary cash investments ............     		    14 5,967  
    4 Dividends and interest from securities.... 900099 3,926 14 1,247,323  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6
    Net rental income or (loss) from personal property .............     		         
    7 Other investment income.....     01 657,813  
    8
    Gain or (loss) from sales of assets other than inventory .............     		900099 8,901 18 1,456,421  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: aOTHER INCOME     01 1,282  
    bOTHER INCOME FROM PARTNERSHIP (UNRELATED BUSINESS INCOME) 900099 -7,014      
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 5,813 3,368,806 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    133,374,619
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 12
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political
    Yes
    No
    organizations?
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........
    b
    If "Yes," complete the following schedule.
    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer or fiduciary) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's namebullet



    Firm's addressbullet







         		Firm's EINbullet
    Phone no.
    Form 990-PF (2013)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2013 AccountingFeesSchedule
    Name:
    ROSENBERG FOUNDATION
    EIN: 94-1186182
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING AND AUDIT 49,457 9,457   38,515

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2013 GainLossSaleOtherAssetsSch
    Name:
    ROSENBERG FOUNDATION
    EIN: 94-1186182
    Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
    GAIN FROM PARTNERSHIP INVESTMENT (UBIT)   PURCHASED           0 8,901  

    TY 2013 InvestmentsCorpStockSchedule
    Name:
    ROSENBERG FOUNDATION
    EIN: 94-1186182
    Name of Stock End of Year Book Value End of Year Fair Market Value
    OSTERWEIS STRATEGIC 7,581,882 7,581,882
    AIR LEASE CORP CL A 458,741 458,741
    ALLEGHANY CORP DEL 389,961 389,961
    AMERICAN WATER WORKS CO 491,484 491,484
    ATMEL CORP 212,428 212,428
    AVNET INC 0 0
    BAYER A G SPONSORED ADRF 520,430 520,430
    BED BATH & BEYOND 308,352 308,352
    BOEING CO 389,679 389,679
    CINEMARK HOLDINGS INC 553,945 553,945
    COMPUWARE 0 0
    COSAN LIMITED 142,688 142,688
    CROWN HOLDINGS INC 506,761 506,761
    DIAGEO PLC NEW ADR 562,785 562,785
    DIRECTV 406,418 406,418
    FIRST REPUBLIC BANK 0 0
    GOOGLE INC CLASS A 543,544 543,544
    HEALTH SOUTH CORP NEW 524,290 524,290
    HOLOGIC INC 300,831 300,831
    JOHNSON & JOHNSON 581,139 581,139
    KINDER MORGAN INC 535,680 535,680
    KRAFT FOODS INC 0 0
    LIBERTY INTERACTIVE A 323,877 323,877
    MARKS & SPENCER NEW ADRF 266,469 266,469
    MOTOROLA SOLUTIONS INC 346,275 346,275
    NEW RESIDENTIAL INV CORP 282,631 282,631
    NOVARTIS A G SPON ADR F 205,371 205,371
    NRG YIELD INC 537,934 537,934
    NATIONSTAR MTG HOLDGS INC 0 0
    OCCIDENTAL PETE CORP 387,533 387,533
    ORACLE CORPORATION 404,599 404,599
    OWENS ILLINOIS INC NEW 401,452 401,452
    P H H CORPORATION 339,804 339,804
    QUESTAR CORPORATION 532,678 532,678
    STONEGATE MORTGAGE CORP 131,414 131,414
    SPIRIT AEROSYSTEMS HOLDINGS 0 0
    SYMETRA FINANCIAL INC 268,189 268,189
    TELEFLEX INCORPORATED 623,230 623,230
    TRIUMPH GROUP INC NEW 316,071 316,071
    UNILEVER N V NY SHS NEWF 531,639 531,639
    VALEANT PHARMA INTL F 896,349 896,349
    VIACOM INC CL B NEW 540,198 540,198
    XEROX CORP 253,136 253,136
    DIGITAL REALTY TRUST INC 67,294 67,294
    NEWCASTLE INVESTMENT CP 280,571 280,571
    PIMCO TOTAL RETURN FUND 3,504,450 3,504,450
    VANGUARD INTERM TERM 3,536,694 3,536,694
    IVA INTL FUND 1,176,503 1,176,503
    MERGER FUND 441,172 441,172
    VANGUARD DIV GROWTH FD 828,028 828,028
    WELLS FARGO ADVANTAGE EMERGING MARKET 1,963,811 1,963,811
    YACKTMAN FUND SERVICE 801,772 801,772
    ISHARES TR BOND 2,084,361 2,084,361
    ISHARES TR MSCI EAFE FUND 1,200,732 1,200,732
    SPDR GOLD TRUST 1,266,056 1,266,056
    VANGUARD ENERGY ETF 1,065,426 1,065,426
    VANGUARD FTSE EMERGING 1,940,121 1,940,121
    VANGUARD TOTAL STOCK MKT 1,629,777 1,629,777
    OSTERWEIS STRATEGIC FIXED INCOME FUND 0 0
    CASH RESERVE PREMIUM IN SCHWAB ACCT 1,176,529 1,176,529

    TY 2013 InvestmentsOtherSchedule2
    Name:
    ROSENBERG FOUNDATION
    EIN: 94-1186182
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    AMERICAN CENTURY GIFTTRUST INVESTMENTS FMV 1,312 1,312
    1607 CAPITAL PARTNERS INTERNATIONAL EQUITY FMV 3,516,361 3,516,361
    HRJ CAPITAL VC VI (INT'L) FMV 755,253 731,303
    HRJ CAPITAL VC VI (U.S.) FMV 1,592,986 1,592,986
    HRJ GLOBAL BUY-OUT III (ASIA) FMV 328,072 328,072
    HRJ GLOBAL BUY-OUT III (EUROPE) FMV 398,603 398,603
    HRJ GLOBAL BUY-OUT III (U.S.) FMV 534,364 534,364
    HRJ SPECIAL OPPORTUNITIES II (INT'L) FMV 274,462 274,462
    HRJ SPECIAL OPPORTUNITIES II (U.S.) FMV 554,659 554,660
    METROPOLITAN REAL ESTATE PARTNERS II FMV 803,084 744,538
    METROPOLITAN REAL ESTATE PARTNERS V FMV 642,805 612,743
    NEW ENTERPRISE ASSOCIATES VI FMV 8,075 8,075
    WEATHERLOW OFFSHORE FUND I LTD. CLASS IA FMV 455,038 0
    MAGNITUDE INTERNATIONAL CLASS A SHARES FMV 4,395,508 4,395,508
    METRO V DISTRIBUTION FMV 64,012 67,012

    TY 2013 LegalFeesSchedule
    Name:
    ROSENBERG FOUNDATION
    EIN: 94-1186182
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    LEGAL SERVICES 18,702 0   14,453


    TY 2013 OtherAssetsSchedule
    Name:
    ROSENBERG FOUNDATION
    EIN: 94-1186182
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    DEPOSITS 6,808 6,017 6,017


    TY 2013 OtherExpensesSchedule
    Name:
    ROSENBERG FOUNDATION
    EIN: 94-1186182
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    OFFICE SUPPLIES 16,113 806   12,650
    FURNITURE & EQUIPMENT EXPENSE 872 44   828
    TELEPHONE/POSTAGE/DELIVERY 9,689 484   8,107
    COMPUTER SOFTWARE 5,858 293   5,425
    BOARD MEETING EXPENSES 3,769 377   1,911
    INSURANCE 15,680 1,568   14,424
    PROFESSIONAL DEVELOPMENT 3,520 0   3,385
    SUBSCRIPTIONS & MEMBERSHIPS 3,345 0   3,330
    BAD DEBT EXPENSE 18,821 0   18,821
    OTHER K1 DEDUCTIONS 197,374 193,178   0
    OTHER 645 32   613


    TY 2013 OtherIncomeSchedule2
    Name:
    ROSENBERG FOUNDATION
    EIN: 94-1186182
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    OTHER INCOME FROM PARTNERSHIP 657,813 657,813 657,813
    OTHER INCOME 1,282 1,282 1,282
    OTHER INCOME FROM PARTNERSHIP (UNRELATED BUSINESS INCOME) -7,014   -7,014


    TY 2013 OtherIncreasesSchedule
    Name:
    ROSENBERG FOUNDATION
    EIN: 94-1186182
    Description Amount
    UNREALIZED GAIN FROM INVESTMENT 3,512,671
    UNREALIZED GAIN FROM PARTNERSHIPS 1,005,211


    TY 2013 OtherProfessionalFeesSchedule
    Name:
    ROSENBERG FOUNDATION
    EIN: 94-1186182
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    COMMUNICATIONS/MEDIA CONSULTING 75,360 0   75,381
    PROGRAM RELATED STRATEGIC CONSULTING 32,280 0   33,830
    COPY EDITING 3,625 0   3,625
    INVESTMENT MANAGEMENT 104,499 104,499   0
    ADVISOR FEE 150,000 150,000   0
    IT/COMPUTER CONSULTING 8,119 0   7,459
    WEBSITE/PUBLICATIONS DESIGN 3,400 0   3,279
    PAYROLL SERVICES 1,589 0   1,589
    STAFF RETREAT STRATEGIC PLANNING 4,875 0   4,875
    COPY EDITOR 1,750 0   1,750


    TY 2013 TaxesSchedule
    Name:
    ROSENBERG FOUNDATION
    EIN: 94-1186182
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    EXCISE TAX 172,825 0   0
    TAXES PER SCHEDULE K-1S 9,909 9,892   0
    PROPERTY TAXES 794 0   794