Civic Intelligence

Lower Polk Community Benefit District

990 • Fiscal year 2020 • EIN 47-2405132

Jul 01, 2019 to Jun 30, 2020 • Filed on May 15, 2021

Organization Profilewww.lowerpolkcbd.org

View Organization Page

1170 Sutter StSan Francisco, CA 94109

(415) 775-1180

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.32x

Higher debt load relative to assets than 72% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

60th percentile

0.21x

Higher debt load relative to revenue than 60% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

31st percentile

-3.2%

Higher net margin than 31% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

11th percentile

-7.7%

Faster asset growth than 11% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

52nd percentile

1.9%

Faster revenue growth than 52% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$978,844

Down $81,538 (-7.7%) from 2019

Net Assets

Down

$663,407

Down $47,799 (-6.7%) from 2019

Liabilities

Down

$315,437

Down $33,739 (-9.7%) from 2019

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin31st percentile

Revenue

Up

$1,503,160

Up $28,107 (+1.9%) from 2019

Expenses

Down

$1,550,958

Down $227,609 (-13%) from 2019

Net Income

Up

-$47,798

Up $255,716 (+84%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth11th 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

2020

Assets$978,844
Liabilities$315,437
Net Assets$663,407
Open 2020 Filing

Operations Trend

Revenue Growth52nd 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

2020

Revenue$1,503,160
Expenses$1,550,958
Net Income-$47,798
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 15, 2021
Return Version
2019v5.1
Gross Receipts
$1,503,160
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.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$438,863$396,678▼ $42,185
Land, Buildings, and Equipment, Net$322,677$200,840▼ $121,837
Savings and Temporary Cash Investments$61,697$151,778▲ $90,081
Accounts Receivable$14,377$140,226▲ $125,849
Pledges and Grants Receivable$89,577--
Intangible Assets$59,840$55,450▼ $4,390
Prepaid Expenses and Deferred Charges$73,350$33,872▼ $39,478
Total Assets$1,060,381$978,844▼ $81,537
Liabilities
Unsecured Notes Loans Payable-$183,417-
Accounts Payable and Accrued Expenses$248,291$132,020▼ $116,271
Deferred Revenue$76,090--
Other Liabilities$24,795--
Total Liabilities$349,176$315,437▼ $33,739
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$696,828$636,867▼ $59,961
Net Assets With Donor Restrictions$14,377$26,540▲ $12,163
Total Net Assets Fund Balance$711,205$663,407▼ $47,798
Total Liabilities and Net Assets / Fund Balance$1,060,381$978,844▼ $81,537

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$34,564$22,183-
Equipment$36,075$56,536-
Leasehold Improvements$130,201$240,235-
Compensation and Service Providers
Top Officer Pay37th percentile

Board Members and Trustees

NameTitle
Al CasciatoPresident
Mike PetriccaVice President
Jimmy ConsosBoard Member
Peter B JacobsenBoard Member
Sohrab HooriniBoard Member
Vahram MassenhianBoard Member
Christopher SchulmanExecutive Director
Raul AvilaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$599,574
Program Service Revenue
$903,505
Investment Income
$81
Other Revenue
$0
All Other Contributions
$24,550
Change in Net Assets
$-47,798

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,503,160
Total Revenue per Audited Statements
$1,503,160
Total Revenue per Form 990
$1,503,160
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$874,897
Other Expenses$632,371
Total Fundraising Expense$54,921
Grants and Similar Amounts Paid$43,690
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$546,539$36,504$30,390$613,433
Depreciation Depletion$101,421$28,298$530$130,249
Current Officers, Directors, Trustees, and Key Employees$91,525$20,875$9,203$121,603
Occupancy$69,566$24,328-$93,894
Fees for Services Other$88,368$2,493$575$91,436
Fees for Services Accounting$49,234$20,478$3,282$72,994
Payroll Taxes$53,564$4,417$3,079$61,060
Other Employee Benefits$52,559$5,818$2,086$60,463
Insurance$45,137$9,373$2,155$56,665
Grants to Domestic Orgs$43,690--$43,690
Information Technology$16,898$3,692$871$21,461
All Other Expenses$13,657$4,260$959$18,876
Pension Plan Contributions$15,817$1,641$880$18,338
Other Expenses$17,383$476$22$17,881
Travel$14,093$2,253$441$16,787
Fees for Services Management$10,343$2,596$44$12,983
Fees for Services Legal$4,163$240$60$4,463
Conferences and Meetings$3,713$-405$155$3,463
Interest-$1,008-$1,008
Advertising$100--$100
Total Functional Expenses$1,322,008$174,029$54,921$1,550,958

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,550,958
Total Expenses per Audited Statements$1,550,958
Total Expenses per Form 990$1,550,958
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
San Francisco Apartment AssociationSan Francisco, CA-Tenant Landlord Clinic$35,000
The Bar Association of SanfranciscoSan Francisco, CA-Tenant Landlord Clinic$8,690
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 governing body review Part VI line 11

“Form 990 is reviewed and approved by the Executive Committee prior to filing.”

Conflict of interest policy compliance Part VI line 12C

“FORM 990, PART VI, SECTION B, LINE 12C:Board approval is required for any transaction involving any Directors financial interest prior to its implementation.”

CEO executive director top management comp Part VI line 15A

“The Board gathers comparable market data regarding the compensation and benefit package of the Executive Director which is discused and approved. The Finance Committee and Board gathers comparable compensation data for discussion in establishing the salary and benefit package of the Executive Director which is approved by the Board.”

Other officer or key employee compensation Part VI line 15B

“The Board gathers comparable market compensation data in establishing the salaries and benefits of key and highly compensated personnel for discussion and approval.”

Governing documents etc available to public Part VI line 19

“FORM 990, PART VI, SECTION C, LINE 19:LPCBD is required to and does comply with the Sunshine Law and publically announces regular meetings open to the public, makes available upon request all Board and Committee minutes, the annual audited financial statements, and the IRS Form 990 (public version).”

Filing and Contact Details

Filer

Filer Name
Lower Polk Community Benefit District
EIN
47-2405132
Address
1170 Sutter St, San Francisco, CA 94109

Signing Officer

Name
Christopher Schulman
Title
Executive Direc
Phone
4157751180
Signed
2021-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
2014
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
18

Preparer

Firm
Reynaldo E Arellano CPA
Address
222 Columbus Ave Ste 400, San Francisco, CA 94133-5809
Preparer
Reynaldo E Arellano CPA
Phone
4159992327
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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.
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TENANT LANDLORD CLINIC
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0THE BAR ASSOCIATION OF SANFRANCISCO
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1SAN FRANCISCO APARTMENT ASSOCIATION
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0301 BATTERY STREET 3RD FLOOR
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1265 IVY STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0San Francisco
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed and approved by the Executive Committee prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990, PART VI, SECTION B, LINE 12C:Board approval is required for any transaction involving any Directors financial interest prior to its implementation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board gathers comparable market data regarding the compensation and benefit package of the Executive Director which is discused and approved. The Finance Committee and Board gathers comparable compensation data for discussion in establishing the salary and benefit package of the Executive Director which is approved by the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board gathers comparable market compensation data in establishing the salaries and benefits of key and highly compensated personnel for discussion and approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990, PART VI, SECTION C, LINE 19:LPCBD is required to and does comply with the Sunshine Law and publically announces regular meetings open to the public, makes available upon request all Board and Committee minutes, the annual audited financial statements, and the IRS Form 990 (public version).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$978,844
Liabilities
$315,437
Net assets
$663,407
Revenue
$1,503,160
Expenses
$1,550,958
Net income
-$47,798
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