Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 8,248,829 | 9,305,899 | 15,805,681 | 16,358,789 | 7,512,843 | 57,232,041 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 8,248,829 | 9,305,899 | 15,805,681 | 16,358,789 | 7,512,843 | 57,232,041 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 42,011,668 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 15,220,373 | |||||
Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 8,248,829 | 9,305,899 | 15,805,681 | 16,358,789 | 7,512,843 | 57,232,041 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 737,786 | 443,054 | 211,622 | 351,364 | 246,018 | 1,989,844 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 1,990 | 1,990 | ||||
| 11 | Total support. Add lines 7 through 10 | 59,663,448 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
|---|
| PURSUANT TO TREASURY REGULATION SECTION 1.170A-9(F)(3), THE ORGANIZATION RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT DIRECTLY OR INDIRECTLY FROM THE GENERAL PUBLIC, AS WELL AS FROM ACTIVITIES RELATED TO EXEMPT FUNCTIONS AND IS ACTIVELY ENGAGED IN THE ATTRACTION OF PUBLIC SUPPORT. THE ORGANIZATION IS PUBLICLY SUPPORTED UNDER THE FACTS AND CIRCUMSTANCES TEST AS FOLLOWS:(I) TEN PERCENT-OF-SUPPORT LIMITATION: THE PERCENTAGE OF SUPPORT NORMALLY RECEIVED BY THE ORGANIZATION FROM CONTRIBUTIONS AND ACTIVITIES RELATED TO EXEMPT FUNCTIONS EQUALS AT LEAST 10 PERCENT.(II) ATTRACTION OF PUBLIC SUPPORT: THE ORGANIZATION IS ORGANIZED AND OPERATED TO CONTINUOUSLY ATTRACT NEW AND ADDITIONAL SOURCES OF SUPPORT. THE ORGANIZATION IS REGISTERED AS A CHARITABLE SOLICITOR IN ALL STATES THAT REQUIRE REGISTRATION, WHICH HAS INCREASED FROM 1 STATE IN 2019 TO NEARLY ALL STATES REQUIRING REGISTRATION IN 2022. FUNDRAISING AND ACTIVITIES RELATED TO EXEMPT FUNCTIONS ARE CARRIED OUT BY QUALIFIED STAFF MEMBERS AND SUPPORTED BY THE BOARD OF DIRECTORS. PROMOTION AND AVAILABILITY OF THE ORGANIZATION'S SERVICE OFFERINGS AND PHILANTHROPIC PROGRAMS IS ONGOING.(III) PERCENTAGE OF FINANCIAL SUPPORT: FOR THE YEAR ENDING DECEMBER 31, 2022, PUBLIC SUPPORT EQUALED 25.51%, WHICH SATISFIED THE TEN PERCENT REQUIREMENT, AND REPRESENTS .99% INCREASE FROM THE PRIOR YEAR.(IV) SOURCES OF SUPPORT: THE ORGANIZATION REGULARLY RECEIVES PUBLIC SUPPORT FROM A NUMBER OF PEOPLE OVER A HANDFUL OF PROGRAMS. THE ORGANIZATION HAS BEEN IN EXISTENCE SINCE 1987 AND HAS SERVED INDIVIDUALS, FAMILIES, AND ORGANIZATIONS IN THE LOCAL COMMUNITY AND THROUGHOUT THE UNITED STATES SINCE THAT TIME. THE ORGANIZATION RECEIVES PUBLIC SUPPORT FROM CONTRIBUTIONS TO ITS DONOR-ADVISED FUND PROGRAM AND ORGANIZATION-OWNED SCHOLARSHIPS AND ENDOWMENTS THAT SUPPORT FULLER THEOLOGICAL SEMINARY. THE ORGANIZATION RECEIVES PUBLIC SUPPORT FROM SERVICE REVENUES RELATED TO EXEMPT FUNCTIONS FOR PHILANTHROPIC SERVICES PROVIDED TO THE PUBLIC, SUCH AS MANAGING A CHARITABLE TRUST PROGRAM, SERVING AS MANAGING MEMBER TO AN ENDOWMENT INVESTMENT ASSET POOL, AND MANAGING A CHARITABLE GIFT ANNUITY PROGRAM. GIVEN ITS LONG HISTORY AND STRONG REPUTATION, THE ORGANIZATION HAS ATTRACTED SOME WEALTHY INDIVIDUALS AND ORGANIZATIONS AS DONORS AND CLIENTS OF ACTIVITIES RELATED TO EXEMPT FUNCTIONS. THESE WEALTHY DONORS AND CLIENTS CAN SKEW THE PUBLIC SUPPORT TEST DUE TO THE OFTEN SIGNIFICANT SIZE OF THE TRANSACTIONS, EVEN THOUGH THE TRANSACTION FREQUENCY AND ASSOCIATED WORK IS INSIGNIFICANT COMPARED TO THE OVERALL OPERATIONS AND ACTIVITIES OF THE ORGANIZATION WITH OTHER DONORS AND CLIENTS.(V) REPRESENTATIVE GOVERNING BODY: THE ORGANIZATION HAS A BOARD OF DIRECTORS THAT IS CLOSELY ALIGNED WITH THE MISSION OF THE ORGANIZATION AND OFTEN SUPPORTS THE ORGANIZATION THROUGH CONTRIBUTIONS AND ENGAGEMENT IN ACTIVITIES RELATED TO EXEMPT FUNCTIONS. THE MEMBERS OF THE BOARD OF DIRECTORS HAVE SIGNIFICANT EXPERIENCE AND EXPERTISE IN THE PROGRAMS AND ACTIVITIES OF THE ORGANIZATION.(VI) AVAILABILITY OF PUBLIC SERVICES: THE ORGANIZATION CONTINUES TO OFFER A WIDE ARRAY OF SERVICES AND PHILANTHROPIC OPPORTUNITIES TO THE PUBLIC IN ALIGNMENT WITH ITS MISSION. THERE ARE NO FORESEEABLE PLANS TO CHANGE THE AVAILABILITY OF THE ORGANIZATION'S OFFERINGS TO THE PUBLIC, AND CONTINUED PUBLIC SUPPORT IS ANTICIPATED. |
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | MISCELLANEOUS REVENUE - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 1,990. 2022 AMOUNT: $ 0. |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION DOES NOT HAVE "MEMBERS" BY DEFINITION OF THE BYLAWS. HOWEVER, THE FORM 990 INSTRUCTIONS DEFINE "MEMBER" AS ANY PERSON (INCLUDING A CORPORATION OR OTHER LEGAL ENTITY) WHO, PURSUANT TO A PROVISION OF THE ORGANIZATION'S GOVERNING DOCUMENTS, HAS THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE OR TO RECEIVE DISTRIBUTIONS OF INCOME OR ASSETS FROM THE ORGANIZATION. ACCORDINGLY, THE ORGANIZATION HAS ONE MEMBER: FULLER THEOLOGICAL SEMINARY. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE PRESIDENT AND BOARD CHAIR OF FULLER THEOLOGICAL SEMINARY SHALL EACH BE A DIRECTOR OF THE FULLER FOUNDATION DURING SUCH A PERIOD OF TIME AS HE OR SHE HOLDS SUCH OFFICE. ADDITIONALLY, THE FULLER THEOLOGICAL SEMINARY BOARD OF TRUSTEES SHALL SELECT ADDITIONAL VOTING MEMBERS OF THE BOARD OF THE FULLER FOUNDATION (SELECTED DIRECTORS"), SO LONG AS THE SEMINARY PRESIDENT, THE SEMINARY BOARD CHAIR, AND THE SELECTED DIRECTORS TOGETHER CONSTITUTE 49% (OR SUCH SMALLER NUMBER WHICH IS THE LARGEST POSSIBLE PERCENTAGE THAT DOES NOT EXCEED 49%) OF THE TOTAL NUMBER OF DIRECTORS OF THE FULLER FOUNDATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE CFO OVERSEES THE INTERNAL ACCOUNTING TEAM THAT PROVIDES DOCUMENTATION TO THE OUTSIDE TAX PREPARER, WHO PREPARES THE FORM 990 AND SIGNS THE RETURNS AS PAID PREPARER. ONCE A DRAFT OF THE FORM 990 HAS BEEN RECEIVED FROM THE OUTSIDE TAX PREPARER, THE INTERNAL ACCOUNTING STAFF AND CFO PERFORM A REVIEW. THE CFO RELEASES A COPY TO THE AUDIT COMMITTEE FOR REVIEW AND APPROVAL, AND THEN FORWARDS TO THE FULL BOARD FOR REVIEW PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY, AND ALL OFFICERS AND EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUALLY ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THIS POLICY IS MONITORED BY THE AUDIT COMMITTEE OF THE BOARD. OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. IN 2017, DIRECTORS BEGAN PROVIDING WRITTEN AFFIDAVITS REGARDING THE ABSENCE OR EXISTENCE OF ANY POTENTIAL CONFLICTS OF INTEREST. IN THE EVENT THAT A POTENTIAL CONFLICT OF INTEREST DID OCCUR, THE BOARD OF DIRECTORS WOULD REVIEW THE CIRCUMSTANCES CREATING THE POTENTIAL CONFLICT IN ACCORDANCE WITH CALIFORNIA CORPORATIONS CODE SECTION 5233. |
| FORM 990, PART VI, SECTION B, LINE 15 | IN DETERMINING THE COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR, THE PROCESS INCLUDES A DETAILED REVIEW AND APPROVAL BY AN INDEPENDENT BOARD COMMITTEE. WHEN IT IS DETERMINED TO BE NEEDED, DETAILED COMPARABILITY DATA IS SOUGHT IN THE DETERMINATION OF THE COMPENSATION. ADJUSTMENTS TO COMPENSATION ARE REVIEWED PERIODICALLY BY THE INDEPENDENT BOARD COMMITTEE. IN DETERMINING THE COMPENSATION OF THE ORGANIZATION'S OTHER OFFICERS OR KEY EMPLOYEES, THE PROCESS INCLUDES A DETAILED REVIEW AND APPROVAL BY AN INDEPENDENT BOARD COMMITTEE USING RECOMMENDATIONS BY EXECUTIVE MANAGEMENT. RECOMMENDATIONS ARE MADE BASED ON ITEMS SUCH AS THE EMPLOYEE'S PERFORMANCE, COST OF LIVING CHANGES, AND COMPARISONS TO SIMILAR ORGANIZATIONS. PERFORMANCE REVIEWS AND COMPENSATION ADJUSTMENTS ARE EVALUATED ANNUALLY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FULLER FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE SPLIT INTEREST AGREEMENTS -10,983. UNRELATED BUSINESS INCOME NOT RECORDED ON BOOKS 124,508. |
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| Software Version: |