Civic Intelligence

Lower Polk Community Benefit District

EIN 47-2405132 • 501(c)3 • San Francisco, CA

View Organization Page

Profile

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.

1170 Sutter StSan Francisco, CA 94109

www.lowerpolkcbd.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

61st percentile

0.14x

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

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

58th percentile

0.13x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

66th percentile

14%

Higher net margin than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

12th percentile

-14%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

21st percentile

-10%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$1,137,467

Down $312,759 (-22%) from 2023

Liabilities

Down

$111,684

Down $90,142 (-45%) from 2023

Net Assets

Down

$1,025,783

Down $222,617 (-18%) from 2023

Operations
Liabilities / Revenue58th percentileNet Margin66th percentile

Revenue

Down

$1,416,056

Down $188,049 (-12%) from 2023

Expenses

Up

$1,638,673

Up $260,760 (+19%) from 2023

Net Income

Down

-$222,617

Down $448,809 (-198%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$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

2024

Assets$1,137,467
Liabilities$111,684
Net Assets$1,025,783
Open 2024 Filing

Operations Trend

Revenue Growth21st percentile

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$1,416,056
Expenses$1,638,673
Net Income-$222,617
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,137,467
Liabilities
$111,684
Net assets
$1,025,783
Revenue
$1,416,056
Expenses
$1,638,673
Net income
-$222,617
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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,416,056
Mission and Program Overview

Mission

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 improve the quality of life for all residents, businesses and visitors to the lower polk neighborhood.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$559,364$461,570▼ $97,794
Cash and Non-Interest-Bearing Accounts$632,373$444,336▼ $188,037
Savings and Temporary Cash Investments$151,867$151,896▲ $29
Prepaid Expenses and Deferred Charges$54,528$37,901▼ $16,627
Intangible Assets$42,278$37,887▼ $4,391
Land, Buildings, and Equipment, Net$9,816$3,877▼ $5,939
Total Assets$1,450,226$1,137,467▼ $312,759
Liabilities
Accounts Payable and Accrued Expenses$183,076$92,934▼ $90,142
Deferred Revenue$18,750$18,750→ $0
Total Liabilities$201,826$111,684▼ $90,142
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$718,143$605,896▼ $112,247
Net Assets With Donor Restrictions$530,257$419,887▼ $110,370
Total Net Assets Fund Balance$1,248,400$1,025,783▼ $222,617
Total Liabilities and Net Assets / Fund Balance$1,450,226$1,137,467▼ $312,759

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,776$52,971-
Equipment$101$92,510-
Leasehold Improvements-$370,436-
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Bhavana ManchandaBoard Chair
Adriana LazaarBoard Member
Aprill LaceyBoard Member
Dan DaviesBoard Member
Daniel AzarkmanBoard Member
Jimmy ConsosBoard Member
Paul YepBoard Member
Vahram MassehianBoard Member
Christopher SchulmanExecutive Director
Raul AvilaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$426,317
Program Service Revenue
$989,709
Investment Income
$30
Other Revenue
$0
Change in Net Assets
$-222,617
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,298,860
Salaries, Compensation, and Employee Benefits$327,473
Total Fundraising Expense$29,645
Grants and Similar Amounts Paid$12,340
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$909,098$1,950-$911,048
Current Officers, Directors, Trustees, and Key Employees$75,758$60,606$15,152$151,516
Other Salaries and Wages$111,950--$111,950
Occupancy$79,562$26,864$147$106,573
Fees for Services Accounting$41,824$32,389$8,096$82,309
Fees for Services Management$41,267--$41,267
Other Employee Benefits$25,557$4,998$1,385$31,940
Information Technology$26,490$2,615$617$29,722
Insurance$18,867$7,489$1,528$27,884
Other Expenses$23,112$2,705$360$26,177
Payroll Taxes$15,462$4,691$1,173$21,326
Fees for Services Legal$1,221$15,040-$16,261
Grants to Domestic Orgs$12,340--$12,340
All Other Expenses$6,388$4,409$17$10,814
Pension Plan Contributions$7,711$2,424$606$10,741
Depreciation Depletion$9,748$466$117$10,331
Travel$2,177$5,002$148$7,327
Conferences and Meetings$2,037$1,862-$3,899
Total Functional Expenses$1,430,898$178,130$29,645$1,638,673
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Discover Polk Community Benefit DisSan Francisco, CA-Macaulay Park Stewardship-
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
Backup withholding compliance
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 distributed to the Board 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.”

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
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
2014
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
6

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 - $1,593Professional Services Outreach - $237,797Professional Services Performers & Artists - $624Professional Services Pressure Washing - $3,210Professional Services Consultants, Coaches, Counselors - $19,954”

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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, 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/MissionDesc0Established 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.
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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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0376824
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0599573
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01503078
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07654000
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0370436
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0370436
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03776
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt052971
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt056747
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03877
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Macaulay Park Stewardship
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Discover Polk Community Benefit Dis
IRS990ScheduleI/RecipientTable/RecipientEIN0831600797
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 642097
IRS990ScheduleI/RecipientTable/USAddress/CityNm0San Francisco
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd0941642097
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is distributed to the Board 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.
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/ExplanationTxt5Professional Services Computer & IT - $1,593Professional Services Outreach - $237,797Professional Services Performers & Artists - $624Professional Services Pressure Washing - $3,210Professional Services Consultants, Coaches, Counselors - $19,954
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other fees for services expenses Part IX line 11g
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalEmployeeCnt06

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