Civic Intelligence

Lower Polk Community Benefit District

990 • Fiscal year 2021 • EIN 47-2405132

Jul 01, 2020 to Jun 30, 2021 • Filed on Apr 06, 2022

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

82nd percentile

0.44x

Higher debt load relative to assets than 82% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

78th percentile

0.46x

Higher debt load relative to revenue than 78% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

37th percentile

5.5%

Higher net margin than 37% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

77th percentile

$120,000

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 9.4% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

80th percentile

35%

Faster asset growth than 80% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

16th percentile

-15%

Faster revenue growth than 16% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$1,316,586

Up $337,742 (+35%) from 2020

Net Assets

Up

$732,995

Up $69,588 (+10%) from 2020

Liabilities

Up

$583,591

Up $268,154 (+85%) from 2020

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin37th percentile

Revenue

Down

$1,276,182

Down $226,978 (-15%) from 2020

Expenses

Down

$1,206,594

Down $344,364 (-22%) from 2020

Net Income

Up

$69,588

Up $117,386 (+246%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth80th 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

2021

Assets$1,316,586
Liabilities$583,591
Net Assets$732,995
Open 2021 Filing

Operations Trend

Revenue Growth16th 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

2021

Revenue$1,276,182
Expenses$1,206,594
Net Income$69,588
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 6, 2022
Return Version
2020v4.1
Gross Receipts
$1,276,182
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$396,678$819,403▲ $422,725
Accounts Receivable$140,226$183,015▲ $42,789
Savings and Temporary Cash Investments$151,778$151,808▲ $30
Land, Buildings, and Equipment, Net$200,840$77,031▼ $123,809
Intangible Assets$55,450$51,059▼ $4,391
Prepaid Expenses and Deferred Charges$33,872$34,270▲ $398
Total Assets$978,844$1,316,586▲ $337,742
Liabilities
Unsecured Notes Loans Payable$183,417$366,834▲ $183,417
Accounts Payable and Accrued Expenses$132,020$198,007▲ $65,987
Deferred Revenue-$18,750-
Total Liabilities$315,437$583,591▲ $268,154
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$636,867$706,226▲ $69,359
Net Assets With Donor Restrictions$26,540$26,769▲ $229
Total Net Assets Fund Balance$663,407$732,995▲ $69,588
Total Liabilities and Net Assets / Fund Balance$978,844$1,316,586▲ $337,742

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$24,238$32,509-
Equipment$19,703$72,908-
Leasehold Improvements$33,090$337,346-
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleBaseTotal
Christopher SchulmanExecutive Director$120,000$120,000

Board Members and Trustees

NameTitle
Aprill LaceyBoard Member
Dan DaviesBoard Member
Daniel AzarkmanBoard Member
Jimmy ConsosBoard Member
Sohrab HooriniBoard Member
Vahram MassehianBoard Member
Christopher SchulmanFormer Board Member
Raul AvilaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$376,824
Program Service Revenue
$899,328
Investment Income
$30
Other Revenue
$0
All Other Contributions
$15,360
Change in Net Assets
$69,588

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,276,182
Total Revenue per Audited Statements
$1,276,182
Total Revenue per Form 990
$1,276,182
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$620,197
Salaries, Compensation, and Employee Benefits$512,165
Grants and Similar Amounts Paid$74,232
Total Fundraising Expense$16,052
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$273,322--$273,322
Depreciation Depletion$99,870$27,900$430$128,200
Current Officers, Directors, Trustees, and Key Employees$90,000$24,000$6,000$120,000
Fees for Services Management$99,750$2,892-$102,642
Occupancy$74,955$25,011-$99,966
Fees for Services Accounting$60,764$15,493$3,854$80,111
Other Employee Benefits$68,117$6,064$634$74,815
Grants to Domestic Orgs$74,232--$74,232
Fees for Services Other$42,582--$42,582
Payroll Taxes$30,000$1,866$469$32,335
Insurance$20,970$8,137$1,925$31,032
All Other Expenses$18,244$4,379$1,080$23,703
Information Technology$16,509$3,861$850$21,220
Pension Plan Contributions$10,756$750$187$11,693
Other Expenses$10,294$51$488$10,345
Interest$2,018$2,294$135$4,447
Advertising$3,159--$3,159
Fees for Services Legal$2,850$150-$3,000
Conferences and Meetings-$598-$598
Total Functional Expenses$1,058,709$131,833$16,052$1,206,594

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,206,594
Total Expenses per Audited Statements$1,206,594
Total Expenses per Form 990$1,206,594
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
North of Market Tenderloin CBDSan Francisco, CA-Macaulay Park Stewardship$50,000
San Francisco Apartment AssociationSan Francisco, CA-Tenant Landlord Clinic$20,000
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
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. Each Board member required to submit statement of compliance with conflicts policy and disclosure annually. All conflicts researched and resolved.”

CEO executive director top management comp Part VI line 15A

“The Finance committee and Board gathers comparable compensation data for discussion in establishing the salary and benefit package of Executive Director which is discussed and approved by the Board. 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
2022-04-06
Discuss with paid preparer
Yes

Organization Details

Formed
2014
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
13

Preparer

Firm
Reynaldo E Arellano CPA
Address
548 Market St Ste 62335, San Francisco, CA 94104-5401
Preparer
Reynaldo E Arellano CPA
Phone
4158218220
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IRS990/ProgSrvcAccomActy2Grp/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, WHO CONTINUALLY ENGAGE WITH 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/ProgSrvcAccomActy2Grp/RevenueAmt0489521
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0262699
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0207081
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IRS990ScheduleI/RecipientTable/CashGrantAmt120000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Macaulay Park Stewardship
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1TENANT LANDLORD CLINIC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0North of Market Tenderloin CBD
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1SAN FRANCISCO APARTMENT ASSOCIATION
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IRS990ScheduleI/RecipientTable/RecipientEIN1940287590
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0512 Ellis Street
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1265 IVY STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0San Francisco
IRS990ScheduleI/RecipientTable/USAddress/CityNm1San Francisco
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IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHRISTOPHER SCHULMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0FORMER BOARD MEMBER
IRS990ScheduleJ/SeverancePaymentInd0false
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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. Each Board member required to submit statement of compliance with conflicts policy and disclosure annually. All conflicts researched and resolved.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Finance committee and Board gathers comparable compensation data for discussion in establishing the salary and benefit package of Executive Director which is discussed and approved by the Board. 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

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,316,586
Liabilities
$583,591
Net assets
$732,995
Revenue
$1,276,182
Expenses
$1,206,594
Net income
$69,588
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