Downing Family Operating Foundation

San Diego, CA
Tax-exempt since July 1996
EIN: 33-0643597

This organization is not listed in the IRS's most recent list of tax exempt organizations, but we have data associated with this Employer Identification Number.

Type of Nonprofit

Designated as a 501(c)(3) Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Arts, Culture, and Humanities N.E.C. (NTEE)

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Sept.
2025

Revenue

$6,025

Expenses

$7,885

Net Income

-$1,860

Net Assets

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$6,000	99.6%
Interest Revenue	$25	0.4%
Dividends	$0
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$0
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$0
Total Liabilities	$0
Net Assets	$0

Compensation

Key Employees and Officers	Compensation	Other
John C Downing (President)	$0	$0
Toni M Leadingham (Secretary)	$0	$0

990-PF

Filed on Jan. 26, 2026

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

XML

Fiscal Year Ending Sept.
2024

Revenue

$2,574

Expenses

$3,242

Net Income

-$668

Net Assets

$1,860

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$2,500	97.1%
Interest Revenue	$74	2.9%
Dividends	$0
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$0
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$1,860
Total Liabilities	$0
Net Assets	$1,860

Compensation

Key Employees and Officers	Compensation	Other
John C Downing (President)	$0	$0
Toni M Leadingham (Cfo)	$0	$0

990-PF

Filed on Jan. 23, 2025

Primary tax return for a private foundation's activities, finances, and governance

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Schedules ▼

XML

Fiscal Year Ending Sept.
2023

Revenue

$63

Expenses

$5,757

Net Income

-$5,694

Net Assets

$2,528

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$63	100%
Dividends	$0
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$2,000	34.7%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,528
Total Liabilities	$0
Net Assets	$2,528

Compensation

Key Employees and Officers	Compensation	Other
John C Downing (President)	$0	$0
Toni M Leadingham (Cfo)	$0	$0

990-PF

Filed on Nov. 27, 2023

Primary tax return for a private foundation's activities, finances, and governance

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Schedules ▼

PDF XML

Fiscal Year Ending Sept.
2022

Revenue

Expenses

$5,609

Net Income

-$5,608

Net Assets

$8,222

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$1	100%
Dividends	$0
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$299	5.3%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$8,222
Total Liabilities	$0
Net Assets	$8,222

Compensation

Key Employees and Officers	Compensation	Other
John C Downing (President)	$0	$0
Toni M Leadingham (Cfo)	$0	$0

990-PF

Filed on Oct. 14, 2023

Primary tax return for a private foundation's activities, finances, and governance

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Schedules ▼

PDF XML

Fiscal Year Ending Sept.
2021

Revenue

$40,000

Expenses

$27,389

Net Income

$12,611

Net Assets

$13,830

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$40,000	100%
Interest Revenue	$0
Dividends	$0
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$22,689	82.8%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$13,830
Total Liabilities	$0
Net Assets	$13,830

Compensation

Key Employees and Officers	Compensation	Other
John C Downing (President)	$0	$0
Toni M Leadingham (Cfo)	$0	$0

990-PF

Filed on July 8, 2022

Primary tax return for a private foundation's activities, finances, and governance

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Schedules ▼

PDF XML

Fiscal Year Ending Sept.
2020

Revenue

$128,000

Expenses

$137,385

Net Income

-$9,385

Net Assets

$1,218

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$128,000	100%
Interest Revenue	$0
Dividends	$0
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$131,330	95.6%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$1,219
Total Liabilities	$1
Net Assets	$1,218

Compensation

Key Employees and Officers	Compensation	Other
John C Downing (President)	$0	$0
Toni M Leadingham (Cfo)	$0	$0

990-PF

Filed on Aug. 16, 2021

Primary tax return for a private foundation's activities, finances, and governance

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XML

Fiscal Year Ending Sept.
2019

Revenue

$26,000

Expenses

$17,896

Net Income

$8,104

Net Assets

$10,603

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$26,000	100%
Interest Revenue	$0
Dividends	$0
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$15,181	84.8%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$10,604
Total Liabilities	$1
Net Assets	$10,603

Compensation

Key Employees and Officers	Compensation	Other
John C Downing (President)	$0	$0
Toni M Leadingham (Cfo)	$0	$0

990-PF

Filed on Feb. 12, 2020

Primary tax return for a private foundation's activities, finances, and governance

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Schedules ▼

PDF XML

Fiscal Year Ending Sept.
2018

Revenue

$50,001

Expenses

$63,606

Net Income

-$13,605

Net Assets

$2,500

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$50,000	100.0%
Interest Revenue	$1	0.0%
Dividends	$0
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$1,000	1.6%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,500
Total Liabilities	$0
Net Assets	$2,500

Compensation

Key Employees and Officers	Compensation	Other
John C Downing (President)	$0	$0
Tracy Downing (Secretary)	$0	$0
Toni M Leadingham (Cfo)	$0	$0

990-PF

Filed on March 5, 2019

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Sept.
2017

Revenue

$30,001

Expenses

$18,249

Net Income

$11,752

Net Assets

$16,105

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$30,000	100.0%
Interest Revenue	$1	0.0%
Dividends	$0
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$16,459	90.2%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$16,105
Total Liabilities	$0
Net Assets	$16,105

Compensation

Key Employees and Officers	Compensation	Other
John C Downing (President)	$0	$0
Toni M Leadingham (Cfo)	$0	$0

990-PF

Filed on Feb. 2, 2018

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

XML

Fiscal Year Ending Sept.
2016

Revenue

$33,000

Expenses

$30,522

Net Income

$2,478

Net Assets

$4,353

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$33,000	100%
Interest Revenue	$0
Dividends	$0
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$28,742	94.2%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$4,353
Total Liabilities	$0
Net Assets	$4,353

Compensation

Key Employees and Officers	Compensation	Other
John C Downing (President)	$0	$0
Tracy Downing (Secretary)	$0	$0
Toni M Leadingham (Cfo)	$0	$0

990-PF

Filed on Jan. 17, 2017

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Sept.
2015

Revenue

Expenses

$24,787

Net Income

-$24,786

Net Assets

$1,875

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$1	100%
Dividends	$0
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$22,400	90.4%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$1,875
Total Liabilities	$0
Net Assets	$1,875

Compensation

Key Employees and Officers	Compensation	Other
John C Downing (President)	$0	$0
Toni M Leadingham (Secretary)	$0	$0

990-PF

Filed on Dec. 11, 2015

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Sept.
2014

Revenue

$22,501

Expenses

$8,118

Net Income

$14,383

Net Assets

$26,661

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$22,500	100.0%
Interest Revenue	$1	0.0%
Dividends	$0
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$6,818	84.0%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$26,661
Total Liabilities	$0
Net Assets	$26,661

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Sept.
2013

Revenue

$53,002

Expenses

$41,794

Net Income

$11,208

Net Assets

$12,278

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$53,000	100.0%
Interest Revenue	$2	0.0%
Dividends	$0
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$39,044	93.4%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$12,278
Total Liabilities	$0
Net Assets	$12,278

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Sept.
2012

Revenue

$2,000

Expenses

$11,186

Net Income

-$9,186

Net Assets

$1,070

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$2,000	100%
Interest Revenue	$0
Dividends	$0
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$9,431	84.3%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$1,070
Total Liabilities	$0
Net Assets	$1,070

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Sept.
2011

Revenue

$12,000

Expenses

$2,208

Net Income

$9,792

Net Assets

$10,256

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$12,000	100%
Interest Revenue	$0
Dividends	$0
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$0
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$10,256
Total Liabilities	$0
Net Assets	$10,256

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

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Updated May 27, 2026

Downing Family Operating Foundation

Organization summary

Organization summary might be incomplete or out of date

Type of Nonprofit

Tax Filings by Year

Fiscal Year Ending Sept. 2025

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2024

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2017

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Document Links

990-PF

Fiscal Year Ending Sept. 2013

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Document Links

Fiscal Year Ending Sept.
2025

Fiscal Year Ending Sept.
2024

Fiscal Year Ending Sept.
2023

Fiscal Year Ending Sept.
2022

Fiscal Year Ending Sept.
2021

Fiscal Year Ending Sept.
2020

Fiscal Year Ending Sept.
2019

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2018

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2017

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2016

Fiscal Year Ending Sept.
2015

Fiscal Year Ending Sept.
2014

Fiscal Year Ending Sept.
2013

Fiscal Year Ending Sept.
2012

Fiscal Year Ending Sept.
2011

Fiscal Year Ending Sept.
2010

Fiscal Year Ending Sept.
2009

Fiscal Year Ending Sept.
2008

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2007

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2006

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2005

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