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TENANTS AND OWNERS DEVELOPMENT CORPORATION

EIN 94-2408519 SAN FRANCISCO, CA

Revenue 2023
$6,655,249
Expenses 2023
$7,713,540

Program services were 51.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
L22Z
Classification
1000
Street
230 4TH ST

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Officers and directors · 2023

As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • ALICIA DUKE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • HENRY IZUMAZAKI-LEFT ON 11123

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • APRIL CONCEPCION ANG

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • ALBERT GILBERT III

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • DON FALK

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 3 related
  • DORA LEE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • ALLAN MANALO

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • MISHA OLIVAS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • DOUG ENGMANN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • JOHN ELBERLING

    PRESIDENT

    Total calculated
    $374,829
    From this org
    $314,178
    From related orgs
    $0
    Other
    $60,651
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $287,682
    Bonus
    $0
    Other
    $26,496
    Deferred
    $30,000
    Nontaxable benefits
    $30,651
    Filer's total
    $374,829
  • HECTOR BURGOS

    DIRECTOR OF HOUSING DEVELOPMENT

    Total calculated
    $264,365
    From this org
    $219,851
    From related orgs
    $0
    Other
    $44,514
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $219,851
    Bonus
    $0
    Other
    $0
    Deferred
    $5,475
    Nontaxable benefits
    $39,039
    Filer's total
    $264,365
  • ANNA YEE

    CEO

    Total calculated
    $371,937
    From this org
    $342,076
    From related orgs
    $0
    Other
    $29,861
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $342,076
    Bonus
    $0
    Other
    $0
    Deferred
    $3,500
    Nontaxable benefits
    $26,361
    Filer's total
    $371,937
  • KAREN GANSEN

    DIRECTOR OF FINANCE

    Total calculated
    $137,097
    From this org
    $114,042
    From related orgs
    $0
    Other
    $23,055
    Hours/week
    40
  • JONATHAN JACOBO

    DIR. COMMUNITY DEVELOPMENT

    Total calculated
    $221,253
    From this org
    $203,947
    From related orgs
    $0
    Other
    $17,306
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $203,947
    Bonus
    $0
    Other
    $0
    Deferred
    $1,000
    Nontaxable benefits
    $16,306
    Filer's total
    $221,253
  • SHERRY R JONES

    ARTS PROGRAM MANAGER

    Total calculated
    $173,577
    From this org
    $147,985
    From related orgs
    $0
    Other
    $25,592
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $147,985
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $25,592
    Filer's total
    $173,577
  • PETRA IP

    DIRECTOR OF RESIDENT LIFE

    Total calculated
    $183,891
    From this org
    $145,795
    From related orgs
    $0
    Other
    $38,096
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,795
    Bonus
    $0
    Other
    $0
    Deferred
    $7,750
    Nontaxable benefits
    $30,346
    Filer's total
    $183,891
  • SAN TRAN

    SENIOR ACCOUNTANT

    Total calculated
    $166,424
    From this org
    $143,029
    From related orgs
    $0
    Other
    $23,395
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $143,029
    Bonus
    $0
    Other
    $0
    Deferred
    $6,775
    Nontaxable benefits
    $16,620
    Filer's total
    $166,424
  • VIRGINIA GRANDI

    EXECUTIVE ASSISTANT

    Total calculated
    $159,869
    From this org
    $142,764
    From related orgs
    $0
    Other
    $17,105
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $142,764
    Bonus
    $0
    Other
    $0
    Deferred
    $500
    Nontaxable benefits
    $16,605
    Filer's total
    $159,869

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

  • 2023
    Revenue
    $6,655,249
    Expenses
    $7,713,540
    Contributions
    $2,550,682
    Grants paid
    $707,376
  • 2022
    Revenue
    $5,545,664
    Expenses
    $7,892,931
    Contributions
    $2,255,716
    Grants paid
    $448,745

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2023 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2022 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

The 10 largest by cash amount. The API serves every itemized grant.

Where these grants went next →

Grants received

  • TODCO YBC 3

    $1,850,561

    2023 TO SUPPORT LOW INCOME HOUSING OPERATIONS

  • TODCO YBC 3

    $1,591,731

    2022 TO SUPPORT LOW INCOME HOUSING OPERATIONS

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2023 return

  • TODCOYBC 3

    501(C)(3) · HOUSING FOR THE ELDERLY & HANDICAP · CA · controlled entity

  • TODCOYBC 4

    501(C)(3) · HOUSING FOR THE DISABLED · CA · controlled entity

  • TODCOYBC 5

    501(C)(3) · TO PROVIDE HOUSING TO LOW-INCOME SENIORS · CA · controlled entity

Declared as related by

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 10 September 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The IRS Business Master File ingested 5 October 2026, which is when the registration facts above were last refreshed for every organization. Returns through tax year 2023, the newest we have parsed for this organization.