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LOWER POLK COMMUNITY BENEFIT DISTRICT

EIN 47-2405132 SAN FRANCISCO, CA

Revenue 2024
$1,248,177
Expenses 2024
$1,517,549

Program services were 85.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
S20
Classification
1000
Street
1170 SUTTER 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).

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.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • 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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $1,248,177
    Expenses
    $1,517,549
    Contributions
    $229,534
    Grants paid
    $146,584
  • 2023
    Revenue
    $1,416,056
    Expenses
    $1,638,673
    Contributions
    $426,317
    Grants paid
    $12,340
  • 2022
    Revenue
    $1,604,105
    Expenses
    $1,377,913
    Contributions
    $650,106
    Grants paid
    $2,000

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

  • 2021 · 990

    Revenue
    $1,788,491
    Expenses
    $1,499,278
    Assets (EOY)
    $1,692,485

  • 2020 · 990

    Revenue
    $1,276,182
    Expenses
    $1,206,594
    Assets (EOY)
    $1,316,586

  • 2019 · 990

    Revenue
    $1,503,160
    Expenses
    $1,550,958
    Assets (EOY)
    $978,844

  • 2018 · 990

    Revenue
    $1,475,053
    Expenses
    $1,778,567
    Assets (EOY)
    $1,060,382

  • 2017 · 990

    Revenue
    $1,136,327
    Expenses
    $1,404,368
    Assets (EOY)
    $1,248,910

  • 2016 · 990

    Revenue
    $1,010,960
    Expenses
    $1,595,989
    Assets (EOY)
    $1,412,855

  • 2015 · 990

    Revenue
    $2,584,671
    Expenses
    $705,668
    Assets (EOY)
    $1,982,314

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

Where these grants went next →

Grants received

Other IRS files

Auto-Revocation List

  • Exemption revoked 15 May 2017.

Publication 78

Listed as of 13 October 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 registration facts above come from the IRS Business Master File published 13 October 2026 and read 23 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.