Observation is for the strange cups growing out of the ground, with rough brown outsides and smooth gray interiors. Feels woody, stiff; not squishy. After researching on iNat and online, the closest match is the genus Geopora, but hopefully an expert take a look, as there are very few observations for CA and none in the Bay Area. I am assuming few observations are due to how well it blends in with the substrate and not due to how common it is. Cotoneaster and coast live oak are the main plant species where this is located.