Civic Intelligence

Lower Polk Community Benefit District

990 • Fiscal year 2022 • EIN 47-2405132

Jul 01, 2021 to Jun 30, 2022 • Filed on May 15, 2023

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

80th percentile

0.40x

Higher debt load relative to assets than 80% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

76th percentile

0.37x

Higher debt load relative to revenue than 76% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

65th percentile

16%

Higher net margin than 65% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

78th percentile

$124,573

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

81st percentile

29%

Faster asset growth than 81% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

78th percentile

40%

Faster revenue growth than 78% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$1,692,485

Up $375,899 (+29%) from 2021

Net Assets

Up

$1,022,208

Up $289,213 (+39%) from 2021

Liabilities

Up

$670,277

Up $86,686 (+15%) from 2021

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin65th percentile

Revenue

Up

$1,788,491

Up $512,309 (+40%) from 2021

Expenses

Up

$1,499,278

Up $292,684 (+24%) from 2021

Net Income

Up

$289,213

Up $219,625 (+316%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth81st 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

2022

Assets$1,692,485
Liabilities$670,277
Net Assets$1,022,208
Open 2022 Filing

Operations Trend

Revenue Growth78th 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

2022

Revenue$1,788,491
Expenses$1,499,278
Net Income$289,213
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.2
Gross Receipts
$1,788,491
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$819,403$773,328▼ $46,075
Accounts Receivable$183,015$597,408▲ $414,393
Savings and Temporary Cash Investments$151,808$151,837▲ $29
Prepaid Expenses and Deferred Charges$34,270$105,021▲ $70,751
Intangible Assets$51,059$46,668▼ $4,391
Land, Buildings, and Equipment, Net$77,031$18,223▼ $58,808
Total Assets$1,316,586$1,692,485▲ $375,899
Liabilities
Accounts Payable and Accrued Expenses$198,007$468,110▲ $270,103
Unsecured Notes Loans Payable$366,834$183,417▼ $183,417
Deferred Revenue$18,750$18,750→ $0
Total Liabilities$583,591$670,277▲ $86,686
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$706,226$1,003,458▲ $297,232
Net Assets With Donor Restrictions$26,769$18,750▼ $8,019
Total Net Assets Fund Balance$732,995$1,022,208▲ $289,213
Total Liabilities and Net Assets / Fund Balance$1,316,586$1,692,485▲ $375,899

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$13,911$42,836-
Equipment$4,311$88,300-
Leasehold Improvements$1$370,435-
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christopher SchulmanExecutive DirectorFT$113,401$11,172$124,573

Board Members and Trustees

NameTitle
Bhavana ManchandaBoard Chair
Aprill LaceyBoard Member
Dan DaviesBoard Member
Daniel AzarkmanBoard Member
Jimmy ConsosBoard Member
Vahram MassehianBoard Member
Christopher SchulmanFormer Board Member
Raul AvilaTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
NexStreet - Cleaning and SanitationHospitality Ambass8055 Collins Dr, Oakland, CA 94621$267,390
Revenue and Support

Revenue Composition

Contributions and Grants
$861,469
Program Service Revenue
$926,992
Investment Income
$30
Other Revenue
$0
All Other Contributions
$2,000
Change in Net Assets
$289,213
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$950,072
Salaries, Compensation, and Employee Benefits$499,206
Grants and Similar Amounts Paid$50,000
Total Fundraising Expense$15,717
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$333,746$11,404$351$345,501
Other Salaries and Wages$241,961--$241,961
Current Officers, Directors, Trustees, and Key Employees$93,275$24,873$6,218$124,366
Occupancy$77,215$25,738-$102,953
Other Employee Benefits$81,991$7,479$1,754$91,224
Fees for Services Accounting$58,307$15,203$3,791$77,301
Depreciation Depletion$51,119$11,700$381$63,200
Grants to Domestic Orgs$50,000--$50,000
All Other Expenses$44,811$4,463-$49,274
Payroll Taxes$27,213$1,924$481$29,618
Insurance$16,259$6,426$1,427$24,112
Information Technology$13,773$3,584$626$17,983
Pension Plan Contributions$10,793$995$249$12,037
Other Expenses$6,164$312$11$6,476
Fees for Services Legal$1,593$1,280-$2,873
Travel$644$1,648-$2,292
Conferences and Meetings$345$1,205-$1,550
Interest-$653-$653
Advertising$30--$30
Total Functional Expenses$1,359,930$123,631$15,717$1,499,278
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
North of Market Tenderloin CBDSan Francisco, CA-Macaulay Park Stewardship$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
Christian MartinLPCBDformer ED NexStreetCEONexStreet performed hospitality ambassador seNo$267,390
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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
2023-05-15
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Reynaldo E Arellano CPA
Address
548 Market St Ste 62335, San Francisco, CA 94104-5401
Preparer
Reynaldo E Arellano CPA
Phone
4158218220
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“Professional Services Computer & IT - $4,516Professional Services Outreach - $267,390Professional Services Performers & Artists - $1,757Professional Services Pressure Washing - $29,224Professional Services Consultants, Coaches, Counselors - $42,614”

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IRS990/OtherExpensesGrp/TotalAmt137109
IRS990/OtherExpensesGrp/TotalAmt214378
IRS990/OtherExpensesGrp/TotalAmt36476
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IRS990/PayrollTaxesGrp/ProgramServicesAmt027213
IRS990/PayrollTaxesGrp/TotalAmt029618
IRS990/PensionPlanContributionsGrp/FundraisingAmt0249
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0995
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IRS990/PensionPlanContributionsGrp/TotalAmt012037
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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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IRS990/PYTotalRevenueAmt01276182
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0262699
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0874239
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01276152
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01475317
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01136938
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IRS990ScheduleA/TotalSupportAmt07246154
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt088300
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt092611
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0370435
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0370436
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt013911
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt042836
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt056747
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018223
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt050000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Macaulay Park Stewardship
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0North of Market Tenderloin CBD
IRS990ScheduleI/RecipientTable/RecipientEIN0203828997
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0512 Ellis Street
IRS990ScheduleI/RecipientTable/USAddress/CityNm0San Francisco
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationSurveyInd0X
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IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHRISTOPHER SCHULMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0FORMER BOARD MEMBER
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Christian Martin
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0LPCBDformer ED NexStreetCEO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0267390
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0NexStreet performed hospitality ambassador se
IRS990/ScheduleORequiredInd0true
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).

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,692,485
Liabilities
$670,277
Net assets
$1,022,208
Revenue
$1,788,491
Expenses
$1,499,278
Net income
$289,213
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