﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-06-04T10:43:14-04:00</ReturnTs>
    <TaxPeriodEndDt>2026-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>475352991</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LANGNER AND ASSOCIATES</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6050 SANTO RD STE 130</AddressLine1Txt>
        <CityNm>SAN DIEGO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92124</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>953645736</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SAN DIEGO FOUNDATION FOR</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CARDIOVASCULAR RESEARCH &amp; EDUCATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SAND</BusinessNameControlTxt>
      <PhoneNum>8586234260</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4225 EXECUTIVE SQUARE SUITE 600</AddressLine1Txt>
        <CityNm>LA JOLLA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92037</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PAUL J DOSTART</PersonNm>
      <PersonTitleTxt>ASSISTANT SECRETARY</PersonTitleTxt>
      <PhoneNum>8586234260</PhoneNum>
      <SignatureDt>2026-05-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>ERIC LANGNER</PreparerPersonNm>
      <PTIN>P00969195</PTIN>
      <PhoneNum>8582683330</PhoneNum>
      <PreparationDt>2026-05-22</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>29227</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>9534</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>4932</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>14761</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>2224</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>12537</GainOrLossFromSaleOfAssetsAmt>
      <TotalRevenueAmt>27003</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>20000</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>32547</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>8648</OtherExpensesTotalAmt>
      <TotalExpensesAmt>61195</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-34192</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>141565</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>107373</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>141565</BOYAmt>
        <EOYAmt>107373</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>141565</BOYAmt>
        <EOYAmt>107373</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>141565</BOYAmt>
        <EOYAmt>107373</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>DIGITAL IMAGING PROGRAM AT SHARP HOSPITAL, SAN DIEGO, CA. UTILIZING SYSTEMS CREATED AND CONTRIBUTED BY THE FOUNDATION TO DIGITIZE AND COMPUTER ENHANCE CARDIAC IMAGES FOR MEDICAL RESEARCH. ADDITIONALLY, ACTIVELY CONTRIBUTING TO THE EDUCATION OF PHYSICIANS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DIGITAL IMAGING PROGRAM AT SHARP HOSPITAL, SAN DIEGO, CA. UTILIZING SYSTEMS CREATED AND CONTRIBUTED BY THE FOUNDATION TO DIGITIZE AND COMPUTER ENHANCE CARDIAC IMAGES FOR MEDICAL RESEARCH. ADDITIONALLY, ACTIVELY CONTRIBUTING TO THE EDUCATION OF PHYSICIANS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>20000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>39580</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>39580</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAURENCE DEKANTER FAVROT MD</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIRK PETERSON MD</PersonNm>
        <TitleTxt>TREASURER/SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN E JASKI MD</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAUL J DOSTART</PersonNm>
        <TitleTxt>ASSISTANT SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>PAUL J DOSTART</PersonNm>
        <USAddress>
          <AddressLine1Txt>4225 EXECUTIVE SQUARE SUITE 600</AddressLine1Txt>
          <AddressLine2Txt>SUITE 250</AddressLine2Txt>
          <CityNm>LA JOLLA</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92037</ZIPCd>
        </USAddress>
        <PhoneNum>8586234260</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <MedicalResearchOrganizationInd>X</MedicalResearchOrganizationInd>
      <HospitalNameAndAddressGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>DONALD N SHARP MEMORIAL HOSPITAL</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <CityNm>SAN DIEGO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
      </HospitalNameAndAddressGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: SHARP HEALTHCARE ADDRESS: 8695 SPECTRUM CENTER BLVD SAN DIEGO, CA 92123 CASH CONTRIBUTION: 20,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES SOFTWARE SUBSCRIPTIONS 1,349 BANK CHARGES 300 PROFESSIONAL DUES 1,486 RRF1 FEE 25 SUPPLIES 5,488 TOTAL 8,648</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT 678,830 678,830 LESS ACCUMULATED DEPRECIATION 678,830 678,830 TOTAL 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>DIGITAL IMAGING PROGRAM AT SHARP HOSPITAL, SAN DIEGO, CA. UTILIZING SYSTEMS CREATED AND CONTRIBUTED BY THE FOUNDATION TO DIGITIZE AND COMPUTER ENHANCE CARDIAC IMAGES FOR MEDICAL RESEARCH. ADDITIONALLY, ACTIVELY CONTRIBUTING TO THE EDUCATION OF PHYSICIANS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>DIGITAL IMAGING PROGRAM AT SHARP HOSPITAL, SAN DIEGO, CA. UTILIZING SYSTEMS CREATED AND CONTRIBUTED BY THE FOUNDATION TO DIGITIZE AND COMPUTER ENHANCE CARDIAC IMAGES FOR MEDICAL RESEARCH. ADDITIONALLY, ACTIVELY CONTRIBUTING TO THE EDUCATION OF PHYSICIANS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>