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← LOWER POLK COMMUNITY BENEFIT DISTRICT

Form 990 for tax year 2022

Filed by LOWER POLK COMMUNITY BENEFIT DISTRICT.

Totals

Total revenue
$1,604,105
Total expenses
$1,377,913
Contributions and grants received
$650,106
Grants paid
$2,000
Program service revenue
$953,969
Investment income
$30
Other revenue
$0
Total assets, end of year
$1,450,226
Total liabilities, end of year
$201,826
Net assets or fund balances, end of year
$1,248,400
Program services expenses (Part IX)
$1,247,147
Management and general expenses
$114,174
Fundraising expenses
$16,592
Program service expenses (Part III)
$1,247,147

Program services were 90.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $650,106

  • 2a · Program service revenue: Assessment revenue

    total $953,969 · related or exempt $953,969

  • 3 · Investment income

    total $30 · related or exempt $30

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $2,000 · program services $2,000

  • 5 · Compensation of officers, directors and key employees

    total $143,626 · program services $107,719 · management and general $28,726 · fundraising $7,181

  • 7 · Other salaries and wages

    total $326,576 · program services $326,576

  • 8 · Pension plan contributions

    total $14,470 · program services $13,034 · management and general $1,149 · fundraising $287

  • 9 · Other employee benefits

    total $84,996 · program services $74,949 · management and general $8,126 · fundraising $1,921

  • 10 · Payroll taxes

    total $37,864 · program services $35,056 · management and general $2,246 · fundraising $562

  • 11a · Fees: management

    total $19,954 · program services $7,916 · management and general $11,630 · fundraising $408

  • 11b · Fees: legal

    total $6,678 · program services $6,045 · management and general $633

  • 11c · Fees: accounting

    total $85,850 · program services $64,769 · management and general $16,873 · fundraising $4,208

  • 11g · Fees: other

    total $243,224 · program services $243,083 · management and general $121 · fundraising $20

  • 14 · Information technology

    total $12,456 · program services $9,578 · management and general $2,375 · fundraising $503

  • 16 · Occupancy

    total $102,597 · program services $76,948 · management and general $25,649

  • 17 · Travel

    total $2,429 · program services $483 · management and general $1,946

  • 19 · Conferences, conventions and meetings

    total $1,725 · program services $425 · management and general $1,300

  • 22 · Depreciation, depletion and amortization

    total $12,798 · program services $12,141 · management and general $591 · fundraising $66

  • 23 · Insurance

    total $26,557 · program services $18,248 · management and general $7,035 · fundraising $1,274

  • 24a · Other expenses: Repairs and maintenance

    total $96,389 · program services $96,283 · management and general $106

  • 24b · Other expenses: Bad debt write-off

    total $75,000 · program services $75,000

  • 24c · Other expenses: Postage

    total $42,417 · program services $42,340 · management and general $77

  • 24d · Other expenses: Supplies

    total $19,030 · program services $18,603 · management and general $373 · fundraising $54

  • 24e · All other expenses

    total $21,277 · program services $15,951 · management and general $5,218 · fundraising $108

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $773,328 · end of year $632,373

  • 2 · Savings and temporary cash investments

    beginning of year $151,837 · end of year $151,867

  • 4 · Accounts receivable

    beginning of year $597,408 · end of year $559,364

  • 9 · Prepaid expenses and deferred charges

    beginning of year $105,021 · end of year $54,528

  • 10a · Land, buildings and equipment: cost or other basis

    $519,794

  • 10b · Land, buildings and equipment: accumulated depreciation

    $509,978

  • 10c · Land, buildings and equipment, net

    beginning of year $18,223 · end of year $9,816

  • 14 · Intangible assets

    beginning of year $46,668 · end of year $42,278

  • 17 · Accounts payable and accrued expenses

    beginning of year $468,110 · end of year $183,076

  • 19 · Deferred revenue

    beginning of year $18,750 · end of year $18,750

  • 24 · Unsecured notes and loans payable

    beginning of year $183,417

  • 27 · Net assets without donor restrictions

    beginning of year $446,321 · end of year $718,143

  • 28 · Net assets with donor restrictions

    beginning of year $575,887 · end of year $530,257

Mission and programs · 2022

Mission

Established under a law passed by the City and County of San Francisco, the LPCBD provides cleaning, safety, and beautification services to revitalize the economy and improve the quality of life for property owners, residents, and merchants in the District.

  • CLEANING AND MAINTENANCE AND SAFETY: INCLUDES REGULAR SIDEWALK SWEEPING, ALLEY CLEANING, REFUSE REMOVAL, REGULARLY SCHEDULED STEAM CLEANINGS, PRESSURE WASHING, GRAFFITI REMOVAL, TREE PRUNING AND WATERING, TREE WELL WEEDING WITH CRUSHED GRANITE REPLENISHMENT, AND A VARIETY OF SAFETY EFFORTS. ADDITIONALLY, THE PROGRAM WILL WORK WITH RESIDENTS, MERCHANTS AND YOUTH ON A VARIETY OF SAFETY PROGRAMS AND STRATEGIES, WHICH INCLUDES SAFETY AMBASSADORS ON FOOT PATROL TO PROVIDE A REASSURING PRESENCE, WHO CONTINUALLY ENGAGE WITH MEMBERS OF THE PUBLIC, INTERACT WITH MERCHANTS TO SHARE SAFETY RELATED INFORMATION, AND REPORT ANY OBSERVED ILLEGAL BEHAVIORS TO THE POLICE.

    Expenses $792,106 · Revenue $815,234

  • MARKETING, STREETSCAPE, AND BEAUTIFICATION PROGRAM: THIS PROGRAM IS DESIGNED TO AUGMENT EXISTING CITY SERVICES, AS WELL AS TO ENSURE NEW MARKETING INITIATIVES DESIGNED TO PROMOTE BOTH THE STABILITY AND GROWTH WITHIN THE AREA.

    Expenses $455,041 · Revenue $483,096

As filed on the 2022 return.

Listed in Part VII

  • Christopher Schulman

    EXECUTIVE DIRECTOR

    Total calculated
    $155,213
    From this org
    $143,159
    From related orgs
    $0
    Other
    $12,054
    Hours/week
    40

  • Jimmy Consos

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Vahram Massehian

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Adriana Lazaar

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Aprill Lacey

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Dan Davies

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Daniel Azarkman

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Raul Avila

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Bhavana Manchanda

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Christopher Schulman

    FORMER BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Schedule J

Itemized on Schedule J with no Part VII listing of the same name on this return:

  • Christopher Schulman

    EXECUTIVE DIRECTOR

    Schedule J breakdown

    Base
    $133,865
    Bonus
    $9,294
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $12,054
    Filer's total
    $155,213

  • Christopher Schulman

    FORMER BOARD MEMBER

    Schedule J breakdown

    Base
    not reported
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    not reported

Answered yes

  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Other non-fixed payments (Part I, line 7)
Annual discretionary bonus based on performance and results as determined by the board.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
15 May 2024
IRS schema version
2022v5.0
Source object
202441369349318999

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