Civic Intelligence

Lower Polk Community Benefit District

990 • Fiscal year 2018 • EIN 47-2405132

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

Organization ProfileWWW.LOWERPOLKCBD.ORG

View Organization Page

1170 Sutter StreetSan Francisco, CA 94109

(415) 775-1182

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

61st percentile

0.17x

Higher debt load relative to assets than 61% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

63rd percentile

0.19x

Higher debt load relative to revenue than 63% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

12th percentile

-24%

Higher net margin than 12% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

73rd percentile

$110,337

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

12th percentile

-12%

Faster asset growth than 12% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

67th percentile

12%

Faster revenue growth than 67% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$1,248,910

Down $163,945 (-12%) from 2017

Net Assets

Down

$1,034,719

Down $268,041 (-21%) from 2017

Liabilities

Up

$214,191

Up $104,096 (+95%) from 2017

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin12th percentile

Revenue

Up

$1,136,327

Up $125,367 (+12%) from 2017

Expenses

Down

$1,404,368

Down $191,621 (-12%) from 2017

Net Income

Up

-$268,041

Up $316,988 (+54%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2015: $8,786Liabilities 2015: $02015Assets 2016: $1,982,314Liabilities 2016: $94,525Net Assets 2016: $1,887,7892016Assets 2017: $1,412,855Liabilities 2017: $110,095Net Assets 2017: $1,302,7602017Assets 2018: $1,248,910Liabilities 2018: $214,191Net Assets 2018: $1,034,7192018Assets 2019: $1,060,382Liabilities 2019: $349,176Net Assets 2019: $711,2062019Assets 2020: $978,844Liabilities 2020: $315,437Net Assets 2020: $663,4072020Assets 2021: $1,316,586Liabilities 2021: $583,591Net Assets 2021: $732,9952021Assets 2022: $1,692,485Liabilities 2022: $670,277Net Assets 2022: $1,022,2082022Assets 2023: $1,450,226Liabilities 2023: $201,826Net Assets 2023: $1,248,4002023Assets 2024: $1,137,467Liabilities 2024: $111,684Net Assets 2024: $1,025,7832024

Highlighted filing

2018

Assets$1,248,910
Liabilities$214,191
Net Assets$1,034,719
Open 2018 Filing

Operations Trend

Revenue Growth67th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $10,039Expenses 2015: $1,253Net Income 2015: $8,7862015Revenue 2016: $2,584,671Expenses 2016: $705,668Net Income 2016: $1,879,0032016Revenue 2017: $1,010,960Expenses 2017: $1,595,989Net Income 2017: -$585,0292017Revenue 2018: $1,136,327Expenses 2018: $1,404,368Net Income 2018: -$268,0412018Revenue 2019: $1,475,053Expenses 2019: $1,778,567Net Income 2019: -$303,5142019Revenue 2020: $1,503,160Expenses 2020: $1,550,958Net Income 2020: -$47,7982020Revenue 2021: $1,276,182Expenses 2021: $1,206,594Net Income 2021: $69,5882021Revenue 2022: $1,788,491Expenses 2022: $1,499,278Net Income 2022: $289,2132022Revenue 2023: $1,604,105Expenses 2023: $1,377,913Net Income 2023: $226,1922023Revenue 2024: $1,416,056Expenses 2024: $1,638,673Net Income 2024: -$222,6172024

Highlighted filing

2018

Revenue$1,136,327
Expenses$1,404,368
Net Income-$268,041
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.3
Gross Receipts
$1,136,327
Mission and Program Overview

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.

As established under a law passed by the city and county of san francisco, the lower polk community benefit district association of san francisco seeks to enable revitalization; to promote the vision for the neighborhood commerical corridor and it includes representation of residents, business owners, nonprofit agency representatives, cultural, artistic, charitable and social services; to bring about increased economic well-being of residents, employees and businesses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$119,310$468,662▲ $349,352
Savings and Temporary Cash Investments$1,101,087$301,502▼ $799,585
Pledges and Grants Receivable$21,070$240,205▲ $219,135
Cash and Non-Interest-Bearing Accounts$152,813$143,937▼ $8,876
Prepaid Expenses and Deferred Charges$18,566$72,537▲ $53,971
Accounts Receivable$9$22,067▲ $22,058
Total Assets$1,412,855$1,248,910▼ $163,945
Liabilities
Accounts Payable and Accrued Expenses$110,095$213,910▲ $103,815
Deferred Revenue-$281-
Total Liabilities$110,095$214,191▲ $104,096
Net Assets / Fund Balance
Unrestricted Net Assets$1,281,705$1,013,664▼ $268,041
Temporarily Rstr Net Assets$21,055$21,055→ $0
Total Net Assets Fund Balance$1,302,760$1,034,719▼ $268,041
Total Liabilities and Net Assets / Fund Balance$1,412,855$1,248,910▼ $163,945

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$320,529$46,175$366,704
Equipment$112,535$31,955$144,490
Other Land Buildings$35,598$2,062$37,660
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christian MartinDirectorFT$105,875$4,462$110,337

Board Members and Trustees

NameTitle
Christopher SchulmanPresident
Al CasciatoVice President
Bhavana ManchandaDirector
Lindsey FisherDirector
Mike PetriccaDirector
Vahram MassenhianDirector
Tammy GustinSecretary
Raul AvilaTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Street Plus Company LLCMaintenance And Hospitality Services154 CONOVER STREET, Brooklyn, NY 11231$197,805
Poonam INCReal EstatePO BOX 2799, Livermore, CA 94551$107,383
Revenue and Support

Revenue Composition

Contributions and Grants
$261,199
Program Service Revenue
$874,239
Investment Income
$753
Other Revenue
$136
All Other Contributions
$1,500
Change in Net Assets
$-268,041
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$775,700
Salaries, Compensation, and Employee Benefits$524,427
Grants and Similar Amounts Paid$104,241
Total Fundraising Expense$45,731
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$252,552$35,195$19,069$306,816
Fees for Services Legal$112,273$54,417$3,923$170,613
Current Officers, Directors, Trustees, and Key Employees$51,970$47,334$11,033$110,337
Grants to Domestic Orgs$104,241--$104,241
Occupancy$60,965$34,798-$95,763
Depreciation Depletion$60,762$9,618$2,061$72,441
Other Employee Benefits$48,598$17,825$4,863$71,286
Insurance$47,430$4,379$1,712$53,521
Payroll Taxes$26,106$7,465$2,417$35,988
Travel$10,004$10,344$334$20,682
Office Expenses$433$16,046-$16,479
Advertising$1,982$2,181-$4,163
Other Expenses$180$1,565$298$1,745
Total Functional Expenses$1,094,449$264,188$45,731$1,404,368
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Bar Association of San FranciscoSan Francisco, CA-Tenant Landlord Clinic$52,741
San Francisco Public Works - Austin Alley GrantSan Francisco, CA-To Complete the Construction and Redesign of the Alley$50,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Kimberly Hartwig-schulmanMarried to Christopher Schulman, PresidentThe Board President of Lpcbd Board of Directors Is Married to the Office Manager.No$38,594
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The form 990 will be presented to the members of the board for their review prior to it being submitted to the irs at a special meeting called for that purpose. The meeting will be by conference call, with each member being provided an electronic copy of the form 990 beforehand.”

Form 990, Part VI, Section B, Line 12C

“Board approval is required for any transaction involving any director's financial interest prior to its implementation.”

Form 990, Part VI, Section C, Line 19

“All the association's documents and form 990 are available for review upon request at the association's place of business.”

Filing and Contact Details

Filer

Filer Name
The Lower Polk Community Benefit Distric
EIN
47-2405132
Phone
4157751182
Address
1170 SUTTER STREET, SAN FRANCISCO, CA 94109

Signing Officer

Name
Christian Martin
Title
CEO
Phone
4157751182
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christian Martin
Formed
2014
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
6
Employees
14
Volunteers
0

Preparer

Firm
Marcum Llp
Address
1 MONTGOMERY STREET SUITE 1700, SAN FRANCISCO, CA 94104
Preparer
Roger Bulosan
Phone
4154326200
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Lines 11F and 12A and Part XII, Lines 2B and 2C

“As in past years, the lpcdbd's financial statement audit is generally completed before the tax return filings. However, for the year ended june 30, 2018, the audit of the financial statements has not completed by the due date of the tax filings and the questions regarding the organization's audit are answered, "no". Once the audit is completed, an amended 2017 tax return will be filed.”

Raw XML AppendixShowing 400 of 464 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0AS ESTABLISHED UNDER A LAW PASSED BY THE CITY AND COUNTY OF SAN FRANCISCO, THE LOWER POLK COMMUNITY BENEFIT DISTRICT ASSOCIATION OF SAN FRANCISCO SEEKS TO ENABLE REVITALIZATION; TO PROMOTE THE VISION FOR THE NEIGHBORHOOD COMMERICAL CORRIDOR AND IT INCLUDES REPRESENTATION OF RESIDENTS, BUSINESS OWNERS, NONPROFIT AGENCY REPRESENTATIVES, CULTURAL, ARTISTIC, CHARITABLE AND SOCIAL SERVICES; TO BRING ABOUT INCREASED ECONOMIC WELL-BEING OF RESIDENTS, EMPLOYEES AND BUSINESSES.
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IRS990/Desc0CLEANING 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, WHOM CONTINUALLY ENGAGE MEMBERS OF THE PUBLIC, INTERACT WITH MERCHANTS TO SHARE SAFETY RELATED INFORMATION, AND REPORT ANY OBSERVED ILLEGAL BEHAVIORS TO THE POLICE.
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/MissionDesc0AS ESTABLISHED UNDER A LAW PASSED BY THE CITY AND COUNTY OF SAN FRANCISCO, THE LOWER POLK COMMUNITY BENEFIT DISTRICT ASSOCIATION OF SAN FRANCISCO SEEKS TO ENABLE REVITALIZATION; TO IMPROVE THE QUALITY OF LIFE FOR ALL RESIDENTS, BUSINESSES AND VISITORS TO THE LOWER POLK NEIGHBORHOOD.
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IRS990/OccupancyGrp/ManagementAndGeneralAmt034798
IRS990/OccupancyGrp/ProgramServicesAmt060965
IRS990/OccupancyGrp/TotalAmt095763
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt016046
IRS990/OfficeExpensesGrp/ProgramServicesAmt0433
IRS990/OfficeExpensesGrp/TotalAmt016479
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt04863
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt017825
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt048598
IRS990/OtherEmployeeBenefitsGrp/TotalAmt071286
IRS990/OtherExpensesGrp/Desc0STREET CLEANING
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3REPAIRS
IRS990/OtherExpensesGrp/FundraisingAmt021
IRS990/OtherExpensesGrp/FundraisingAmt1298
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05850
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt113218
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23953
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31565
IRS990/OtherExpensesGrp/ProgramServicesAmt0273149
IRS990/OtherExpensesGrp/ProgramServicesAmt133924
IRS990/OtherExpensesGrp/ProgramServicesAmt29880
IRS990/OtherExpensesGrp/ProgramServicesAmt3180
IRS990/OtherExpensesGrp/TotalAmt0278999
IRS990/OtherExpensesGrp/TotalAmt147163
IRS990/OtherExpensesGrp/TotalAmt214131
IRS990/OtherExpensesGrp/TotalAmt31745
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0136
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0136
IRS990/OtherRevenueTotalAmt0136
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt019069
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt035195
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0252552
IRS990/OtherSalariesAndWagesGrp/TotalAmt0306816
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02417
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07465
IRS990/PayrollTaxesGrp/ProgramServicesAmt026106
IRS990/PayrollTaxesGrp/TotalAmt035988
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt021070
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0240205
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018566
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt072537
IRS990/PrincipalOfficerNm0CHRISTIAN MARTIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0SPECIAL BENEFIT ASSESS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0874239
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0874239
IRS990/ProgSrvcAccomActy2Grp/Desc0MARKETING, 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.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0377705
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0104241
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0301747
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0207081
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0674
IRS990/PYOtherExpensesAmt01222629
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0803205
IRS990/PYRevenuesLessExpensesAmt0-585029
IRS990/PYSalariesCompEmpBnftPaidAmt0373360
IRS990/PYTotalExpensesAmt01595989
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01010960
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-268041
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0572628
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01101087
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0301502
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0262699
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0207081
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01029650
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt010039
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01509469
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt03836350
IRS990ScheduleA/SubstantialContributorsTotAmt0905170
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0874239
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0803205
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt01554607
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt03232051
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01136938
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01010286
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02584257
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt010039
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04741520
IRS990ScheduleA/TotalSupportAmt04741520
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0112535
IRS990ScheduleD/EquipmentGrp/DepreciationAmt031955
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0144490
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0320529
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt046175
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0366704
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt035598
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02062
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt037660
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0468662
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt052741
IRS990ScheduleI/RecipientTable/CashGrantAmt150000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TENANT LANDLORD CLINIC
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1TO COMPLETE THE CONSTRUCTION AND REDESIGN OF THE ALLEY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0THE BAR ASSOCIATION OF SAN FRANCISCO
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1SAN FRANCISCO PUBLIC WORKS - AUSTIN ALLEY GRANT
IRS990ScheduleI/RecipientTable/RecipientEIN0946000417
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 25389
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11 DR CARLTON B GOODLETT PLACE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SAN FRANCISCO
IRS990ScheduleI/RecipientTable/USAddress/CityNm1SAN FRANCISCO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd094126
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd194102
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0WE GATHER ALL OF THE INFORMATION FOR EACH GRANT AND SUBMIT IT TO THE CITY OR DPW FOR REIMBURSEMENT. WE KEEP ALL OF THE BACKUP THAT WE SUBMIT AND THE WHOLE FUNDING REQUEST IN OUR RECORDS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0KIMBERLY HARTWIG-SCHULMAN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0MARRIED TO CHRISTOPHER SCHULMAN, PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt038594
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0THE BOARD PRESIDENT OF LPCBD BOARD OF DIRECTORS IS MARRIED TO THE OFFICE MANAGER.
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT OF LPCBD BOARD OF DIRECTORS IS MARRIED TO THE OFFICE MANAGER.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCH. L PART IV (D)
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AS IN PAST YEARS, THE LPCDBD'S FINANCIAL STATEMENT AUDIT IS GENERALLY COMPLETED BEFORE THE TAX RETURN FILINGS. HOWEVER, FOR THE YEAR ENDED JUNE 30, 2018, THE AUDIT OF THE FINANCIAL STATEMENTS HAS NOT COMPLETED BY THE DUE DATE OF THE TAX FILINGS AND THE QUESTIONS REGARDING THE ORGANIZATION'S AUDIT ARE ANSWERED, "NO". ONCE THE AUDIT IS COMPLETED, AN AMENDED 2017 TAX RETURN WILL BE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WILL BE PRESENTED TO THE MEMBERS OF THE BOARD FOR THEIR REVIEW PRIOR TO IT BEING SUBMITTED TO THE IRS AT A SPECIAL MEETING CALLED FOR THAT PURPOSE. THE MEETING WILL BE BY CONFERENCE CALL, WITH EACH MEMBER BEING PROVIDED AN ELECTRONIC COPY OF THE FORM 990 BEFOREHAND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD APPROVAL IS REQUIRED FOR ANY TRANSACTION INVOLVING ANY DIRECTOR'S FINANCIAL INTEREST PRIOR TO ITS IMPLEMENTATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL THE ASSOCIATION'S DOCUMENTS AND FORM 990 ARE AVAILABLE FOR REVIEW UPON REQUEST AT THE ASSOCIATION'S PLACE OF BUSINESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART IV, LINES 11F AND 12A AND PART XII, LINES 2B AND 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt021055
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt021055
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01412855
IRS990/TotalAssetsEOYAmt01248910
IRS990/TotalAssetsGrp/BOYAmt01412855
IRS990/TotalAssetsGrp/EOYAmt01248910
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0261199
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt045731
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0264188
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01094449
IRS990/TotalFunctionalExpensesGrp/TotalAmt01404368
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0110095
IRS990/TotalLiabilitiesEOYAmt0214191
IRS990/TotalLiabilitiesGrp/BOYAmt0110095
IRS990/TotalLiabilitiesGrp/EOYAmt0214191
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01302760
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01034719

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,248,910
Liabilities
$214,191
Net assets
$1,034,719
Revenue
$1,136,327
Expenses
$1,404,368
Net income
-$268,041
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.14$0.11$1.03$1.42$1.64$0.22
2023Detailed filing. Detailed filing data is available for this year.$1.45$0.20$1.25$1.60$1.38$0.23
2022Detailed filing. Detailed filing data is available for this year.$1.69$0.67$1.02$1.79$1.50$0.29
2021Detailed filing. Detailed filing data is available for this year.$1.32$0.58$0.73$1.28$1.21$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.98$0.32$0.66$1.50$1.55$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.06$0.35$0.71$1.48$1.78$0.30
2018Detailed filing. Detailed filing data is available for this year.$1.25$0.21$1.03$1.14$1.40$0.27
2017Detailed filing. Detailed filing data is available for this year.$1.41$0.11$1.30$1.01$1.60$0.59
2016Detailed filing. Detailed filing data is available for this year.$1.98$0.09$1.89$2.58$0.71$1.88
2015Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.00$0.01