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← LOWER POLK COMMUNITY BENEFIT DISTRICT

Form 990 for tax year 2024

Filed by LOWER POLK COMMUNITY BENEFIT DISTRICT.

Totals

Total revenue
$1,248,177
Total expenses
$1,517,549
Contributions and grants received
$229,534
Grants paid
$146,584
Program service revenue
$1,012,600
Investment income
$6,043
Other revenue
$0
Total assets, end of year
$1,060,554
Total liabilities, end of year
$304,144
Net assets or fund balances, end of year
$756,410
Program services expenses (Part IX)
$1,289,352
Management and general expenses
$198,802
Fundraising expenses
$29,395
Program service expenses (Part III)
$1,289,352

Program services were 85.0% 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)

    $229,534

  • 2a · Program service revenue: Assessments

    total $1,012,600 · related or exempt $1,012,600

  • 3 · Investment income

    total $6,043 · related or exempt $6,043

  • 8c · Net income from fundraising events

    total $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $146,584 · program services $146,584

  • 5 · Compensation of officers, directors and key employees

    total $155,738 · program services $77,869 · management and general $62,295 · fundraising $15,574

  • 8 · Pension plan contributions

    total $6,542 · program services $3,271 · management and general $2,617 · fundraising $654

  • 9 · Other employee benefits

    total $16,348 · program services $8,174 · management and general $6,539 · fundraising $1,635

  • 10 · Payroll taxes

    total $12,742 · program services $6,407 · management and general $5,054 · fundraising $1,281

  • 11a · Fees: management

    total $34,759 · program services $32,880 · management and general $1,503 · fundraising $376

  • 11b · Fees: legal

    total $8,316 · management and general $8,316

  • 11c · Fees: accounting

    total $86,524 · program services $35,174 · management and general $44,427 · fundraising $6,923

  • 11g · Fees: other

    total $844,279 · program services $840,429 · management and general $3,850

  • 14 · Information technology

    total $31,533 · program services $26,164 · management and general $4,936 · fundraising $433

  • 16 · Occupancy

    total $103,798 · program services $77,391 · management and general $26,224 · fundraising $183

  • 17 · Travel

    total $2,057 · program services $746 · management and general $1,162 · fundraising $149

  • 19 · Conferences, conventions and meetings

    total $1,240 · program services $758 · management and general $385 · fundraising $97

  • 20 · Interest

    total $2,114 · management and general $2,114

  • 22 · Depreciation, depletion and amortization

    total $6,515 · program services $6,259 · management and general $205 · fundraising $51

  • 23 · Insurance

    total $20,589 · program services $12,544 · management and general $6,736 · fundraising $1,309

  • 24a · Other expenses: Penalty

    total $13,103 · management and general $13,103

  • 24b · Other expenses: Utilities

    total $8,327 · program services $4,877 · management and general $3,160 · fundraising $290

  • 24c · Other expenses: Taxes and licenses

    total $5,026 · program services $3,833 · management and general $1,191 · fundraising $2

  • 24d · Other expenses: Supplies

    total $4,236 · program services $2,408 · management and general $1,468 · fundraising $360

  • 24e · All other expenses

    total $7,179 · program services $3,584 · management and general $3,517 · fundraising $78

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $444,337 · end of year $712,990

  • 2 · Savings and temporary cash investments

    beginning of year $151,897 · end of year $101,924

  • 4 · Accounts receivable

    beginning of year $461,571 · end of year $180,563

  • 9 · Prepaid expenses and deferred charges

    beginning of year $37,901 · end of year $29,831

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

    $519,794

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

    $518,044

  • 10c · Land, buildings and equipment, net

    beginning of year $3,874 · end of year $1,750

  • 14 · Intangible assets

    beginning of year $37,887 · end of year $33,496

  • 17 · Accounts payable and accrued expenses

    beginning of year $92,935 · end of year $285,394

  • 19 · Deferred revenue

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

  • 27 · Net assets without donor restrictions

    beginning of year $594,850 · end of year $627,681

  • 28 · Net assets with donor restrictions

    beginning of year $430,932 · end of year $128,729

Mission and programs · 2024

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, STEAM CLEANINGS, PRESSURE WASHING, GRAFFITI REMOVAL, TREE PRUNING AND WATERING, TREE WELL WEEDING WITH CRUSHED GRANITE REPLENISHMENT. SAFETY PROGRAMS INCLUDE COORDINATING WITH RESIDENTS, MERCHANTS, AND YOUTH ON A VARIETY OF SAFETY BEST PRACTICES AND STRATEGIES, AS WELL AS SAFETY AMBASSADORS ON FOOT PATROL WHO PROVIDE A REASSURING PRESENCE, ENGAGE WITH MEMBERS OF THE PUBLIC, INTERACT WITH MERCHANTS TO SHARE SAFETY RELATED INFORMATION, AND REPORT ANY OBSERVED ILLEGAL BEHAVIORS TO THE POLICE.

    Expenses $1,067,187 · Revenue $576,644

  • MARKETING, STREETSCAPE, AND BEAUTIFICATION PROGRAM: THIS PROGRAM AUGMENTS EXISTING CITY SERVICES AND IMPLEMENTS MARKETING INITIATIVES PROMOTING STABILITY AND GROWTH IN THE DISTRICT.

    Expenses $222,165 · Revenue $297,239

As filed on the 2024 return.

Listed in Part VII

  • Christopher Schulman

    EXECUTIVE DIRECTOR

    Total calculated
    $177,314
    From this org
    $162,191
    From related orgs
    $0
    Other
    $15,123
    Hours/week
    40

  • Daniel Azarkman

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Dan Davies

    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

  • Aprill Lacey

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Gloria Del Mar Garcia Lemus

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Brian Brashiers

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Ty Knox

    Total calculated
    $0
    Hours/week
    1

  • 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
    $143,295
    Bonus
    $18,896
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $15,123
    Filer's total
    $177,314

  • 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 performance bonus which is evaluated and approved 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

Provenance

Return type
form_990
Tax year
2024
Filed
24 March 2026
IRS schema version
2024v5.2
Source object
202620959349300802

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