Civic Intelligence

Music Concourse Community Partnership

EIN 91-2146802 • 501(c)3 • Lafayette, CA

Profile

Music concourse community partnership (mccp) owns and operates a non-profit parking garage that services visitors to san francisco's golden gate park, deyoung museum and california academy of science.

1070 Martino RoadLafayette, CA 94549

n/A

Siviq Scores

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

Liabilities / Assets

49th percentile

0.12x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

17th percentile

0.01x

Higher debt load relative to revenue than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

78th percentile

25%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

2nd percentile

-85%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Revenue Growth

20th percentile

-10%

Faster revenue growth than 20% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Assets

Down

$703,648

Down $30,840,561 (-98%) from 2024

Liabilities

Down

$81,031

Down $25,476,893 (-100%) from 2024

Net Assets

Down

$622,617

Down $5,363,668 (-90%) from 2024

Revenue

Down

$5,925,788

Down $196,312 (-3.2%) from 2024

Expenses

Down

$4,427,367

Down $1,364,801 (-24%) from 2024

Net Income

Up

$1,498,421

Up $1,168,489 (+354%) from 2024

Trend Graphs

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2011: $47,472,118Liabilities 2011: $34,021,958Net Assets 2011: $13,450,1602011Assets 2012: $46,401,225Liabilities 2012: $34,348,375Net Assets 2012: $12,052,8502012Assets 2013: $45,150,456Liabilities 2013: $33,484,981Net Assets 2013: $11,665,4752013Assets 2014: $44,077,848Liabilities 2014: $32,889,922Net Assets 2014: $11,187,9262014Assets 2015: $42,923,972Liabilities 2015: $32,352,407Net Assets 2015: $10,571,5652015Assets 2016: $42,115,662Liabilities 2016: $32,011,507Net Assets 2016: $10,104,1552016Assets 2017: $39,967,421Liabilities 2017: $30,497,339Net Assets 2017: $9,470,0822017Assets 2018: $38,487,995Liabilities 2018: $29,675,711Net Assets 2018: $8,812,2842018Assets 2019: $37,824,404Liabilities 2019: $28,637,246Net Assets 2019: $9,187,1582019Assets 2020: $35,160,816Liabilities 2020: $28,025,544Net Assets 2020: $7,135,2722020Assets 2021: $32,672,431Liabilities 2021: $27,554,069Net Assets 2021: $5,118,3622021Assets 2022: $31,271,076Liabilities 2022: $26,893,706Net Assets 2022: $4,377,3702022Assets 2023: $32,232,414Liabilities 2023: $26,576,061Net Assets 2023: $5,656,3532023Assets 2024: $31,544,209Liabilities 2024: $25,557,924Net Assets 2024: $5,986,2852024Assets 2025: $703,648Liabilities 2025: $81,031Net Assets 2025: $622,6172025

Highlighted filing

2025

Assets$703,648
Liabilities$81,031
Net Assets$622,617

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $5,132,775Expenses 2011: $4,593,070Net Income 2011: $539,7052011Expenses 2012: $5,823,0892012Expenses 2013: $5,746,4162013Revenue 2014: $5,144,227Expenses 2014: $5,621,803Net Income 2014: -$477,5762014Revenue 2015: $4,997,302Expenses 2015: $5,612,164Net Income 2015: -$614,8622015Revenue 2016: $5,288,670Expenses 2016: $5,759,327Net Income 2016: -$470,6572016Revenue 2017: $5,082,041Expenses 2017: $5,714,398Net Income 2017: -$632,3572017Revenue 2018: $4,965,367Expenses 2018: $5,612,856Net Income 2018: -$647,4892018Revenue 2019: $6,002,981Expenses 2019: $5,648,112Net Income 2019: $354,8692019Revenue 2020: $2,804,161Expenses 2020: $4,854,826Net Income 2020: -$2,050,6652020Revenue 2021: $2,073,280Expenses 2021: $4,087,985Net Income 2021: -$2,014,7052021Revenue 2022: $4,428,131Expenses 2022: $5,169,123Net Income 2022: -$740,9922022Revenue 2023: $7,317,594Expenses 2023: $6,038,611Net Income 2023: $1,278,9832023Revenue 2024: $6,122,100Expenses 2024: $5,792,168Net Income 2024: $329,9322024Revenue 2025: $5,925,788Expenses 2025: $4,427,367Net Income 2025: $1,498,4212025

Highlighted filing

2025

Revenue$5,925,788
Expenses$4,427,367
Net Income$1,498,421

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.70$0.08$0.62$5.93$4.43$1.50
2024Detailed filing. Detailed filing data is available for this year.$31.5$25.6$5.99$6.12$5.79$0.33
2023Detailed filing. Detailed filing data is available for this year.$32.2$26.6$5.66$7.32$6.04$1.28
2022Detailed filing. Detailed filing data is available for this year.$31.3$26.9$4.38$4.43$5.17$0.74
2021Detailed filing. Detailed filing data is available for this year.$32.7$27.6$5.12$2.07$4.09$2.01
2020Detailed filing. Detailed filing data is available for this year.$35.2$28.0$7.14$2.80$4.85$2.05
2019Detailed filing. Detailed filing data is available for this year.$37.8$28.6$9.19$6.00$5.65$0.35
2018Detailed filing. Detailed filing data is available for this year.$38.5$29.7$8.81$4.97$5.61$0.65
2017Detailed filing. Detailed filing data is available for this year.$40.0$30.5$9.47$5.08$5.71$0.63
2016Detailed filing. Detailed filing data is available for this year.$42.1$32.0$10.1$5.29$5.76$0.47
2015Detailed filing. Detailed filing data is available for this year.$42.9$32.4$10.6$5.00$5.61$0.61
2014Detailed filing. Detailed filing data is available for this year.$44.1$32.9$11.2$5.14$5.62$0.48
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.2$33.5$11.7$5.75
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$46.4$34.3$12.1$5.82
2011Summary only. Only limited summary data is available for this year.$47.5$34.0$13.5$5.13$4.59$0.54
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 11, 2025
Return Version
2024v5.2
Gross Receipts
$5,925,788
Mission and Program Overview

Mission

Music concourse community partnership (mccp) owns and operates a non-profit garage that serves visitors to san francisco's golden gate park, de young museum, and california academy of science.

To complete and operate the golden gate park underground parking facility.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$25,218,722--
Savings and Temporary Cash Investments$1,115,593--
Cash and Non-Interest-Bearing Accounts$2,555,058$703,648▼ $1,851,410
Pledges and Grants Receivable$46,257--
Other Assets Total$2,608,579$0▼ $2,608,579
Total Assets$31,544,209$703,648▼ $30,840,561
Liabilities
Tax Exempt Bond Liabilities$20,815,171--
Mortgage Notes Payable Secured by Investment Property$3,239,901--
Other Liabilities$1,159,535$0▼ $1,159,535
Accounts Payable and Accrued Expenses$343,317$81,031▼ $262,286
Total Liabilities$25,557,924$81,031▼ $25,476,893
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,986,285$622,617▼ $5,363,668
Total Net Assets Fund Balance$5,986,285$622,617▼ $5,363,668
Total Liabilities and Net Assets / Fund Balance$31,544,209$703,648▼ $30,840,561
Compensation and Service Providers

Employees

NameTitleBaseTotal
Janet a BerckefeldtPresident$76,480$76,480

Board Members and Trustees

NameTitle
Martha KropfChair
Jason SeiferAudit Director
Diane B WilseyDirector
Eric FosterDirector
Jim GoharyDirector
John MurrayDirector
Paul ViolichDirector
Robert ValdezSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Imperial Parking (us) LLCParking Garage Management1740 CESAR CHAVEZ ST UNIT 2W, San Francisco, CA 94124$2,266,516
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,143,639
Investment Income
$62,569
Other Revenue
$1,719,580
Change in Net Assets
$1,498,421

Audited Revenue Reconciliation

Revenue per Audited Statements
$-1,741,376
Revenue Not Reported on Financial Statements
$7,667,164
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$7,667,164
Total Revenue per Audited Statements
$-1,741,376
Total Revenue per Form 990
$5,925,788
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,346,593
Salaries, Compensation, and Employee Benefits$80,774
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$992,834--$992,834
Depreciation Depletion$783,493--$783,493
Fees for Services Other$666,142$31,126-$697,268
Occupancy$345,029--$345,029
Fees for Services Accounting-$201,242-$201,242
Fees for Services Legal-$183,960-$183,960
Insurance$126,467$25,755-$152,222
Current Officers, Directors, Trustees, and Key Employees-$74,886-$74,886
Office Expenses$22,475--$22,475
Information Technology$21,781--$21,781
Other Expenses$19,588$1,492-$21,080
Payroll Taxes-$5,888-$5,888
Total Functional Expenses$3,903,018$524,349$0$4,427,367

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,427,367
Expenses per Audited Statements$3,622,292
Total Expenses per Audited Statements$3,622,292
Expenses Not Reported on Financial Statements$805,075
Other Expense Adjustments$805,075
Expenses Not Reported on Form 990$0
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
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, Part VI, Section A, Line 8B

The audit committee recommends to the board, but does not act for the board.

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

The board of directors, treasurer, and chair review the prepared 990 filings, as well as the managing director/president.

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

The conflict of interest policy covers all directors, officers, and staff. They are asked to disclose any conflicts annually which are then reviewed by the board.

Form 990, Part VI, Section B, Line 15

The managing director and president, janet berckefeldt, directs all operations and oversees the relationships with the city of san francisco, the garage operator, auditors, insurance agents, and supervises the accounting functions. Compensation was negotiated at the time of hire in september 2008 based on market rates, and was approved by the full board at the time of hiring.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available upon request. Financial statements are provided to the city of san francisco and other interested parties on a monthly or quarterly basis as applicable.

Filing and Contact Details

Filer

Filer Name
Music Concourse Community Partnership
EIN
91-2146802
Phone
5105994651
Address
1070 MARTINO ROAD, LAFAYETTE, CA 94549

Signing Officer

Name
Janet Berckefeldt
Title
President and Managing Director
Phone
5105994651
Signed
2025-10-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janet Berckefeldt
Formed
2001
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
1
Volunteers
8

Preparer

Firm
Armanino Advisory LLC
Address
2700 CAMINO RAMON STE 350, SAN RAMON, CA 94583-5004
Preparer
Katy Brown
Phone
9257902600
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

On march 20, 2025, the parking garage was transferred to the city of san francisco. Music concourse community partnership is in the process of legal dissolution.

Form 990, Part IX, Line 11G

Outside services: program service expenses 666,142. Management and general expenses 31,126. Fundraising expenses 0. Total expenses 697,268.

FORM 990, PART XI, LINE 9:

Loss on ground lease termination -1,395,626. Loss on transfer of assets -5,466,463.

Financial Statement Notes

PART X, LINE 2:

Mccp is a qualified organization exempt from federal and california income taxes under the provisions of 501(c)(3) of the internal revenue code (irc) and 23701(d) of the california revenue and taxation code. Mccp has evaluated its current tax positions and has concluded that as of june 30, 2025 and 2024, the organization does not have any significant uncertain tax positions for which a reserve would be necessary.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Parking tax expenses netted against revenue 805,075. Loss on ground lease termination 1,395,626. Loss on transfer of assets 5,466,463.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Parking tax expenses netted against revenue 805,075.

Raw XML AppendixShowing 400 of 451 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/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt025218722
IRS990/LandBldgEquipCostOrOtherBssAmt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0MUSIC CONCOURSE COMMUNITY PARTNERSHIP (MCCP) OWNS AND OPERATES A NON-PROFIT PARKING GARAGE THAT SERVICES VISITORS TO SAN FRANCISCO'S GOLDEN GATE PARK, DEYOUNG MUSEUM AND CALIFORNIA ACADEMY OF SCIENCE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt03239901
IRS990/NetAssetsOrFundBalancesBOYAmt05986285
IRS990/NetAssetsOrFundBalancesEOYAmt0622617
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05986285
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0622617
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0345029
IRS990/OccupancyGrp/TotalAmt0345029
IRS990/OfficeExpensesGrp/ProgramServicesAmt022475
IRS990/OfficeExpensesGrp/TotalAmt022475
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02608579
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-6862089
IRS990/OtherExpensesGrp/Desc0PARKING TAXES
IRS990/OtherExpensesGrp/Desc1CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc2LICENSES, PERMITS, FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01492
IRS990/OtherExpensesGrp/ProgramServicesAmt0805075
IRS990/OtherExpensesGrp/ProgramServicesAmt1120134
IRS990/OtherExpensesGrp/ProgramServicesAmt219588
IRS990/OtherExpensesGrp/TotalAmt0805075
IRS990/OtherExpensesGrp/TotalAmt1120134
IRS990/OtherExpensesGrp/TotalAmt221080
IRS990/OtherLiabilitiesGrp/BOYAmt01159535
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0525990
IRS990/OtherRevenueMiscGrp/Desc0GAIN ON DEBT FORGIVENE
IRS990/OtherRevenueMiscGrp/ExclusionAmt01719580
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01719580
IRS990/OtherRevenueTotalAmt01719580
IRS990/PartialLiquidationInd01
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05888
IRS990/PayrollTaxesGrp/TotalAmt05888
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt046257
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JANET BERCKEFELDT
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0812930
IRS990/ProgramServiceRevenueGrp/Desc0PARKING REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04143639
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04143639
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt086252
IRS990/PYOtherExpensesAmt05716296
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt06035848
IRS990/PYRevenuesLessExpensesAmt0329932
IRS990/PYSalariesCompEmpBnftPaidAmt075872
IRS990/PYTotalExpensesAmt05792168
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06122100
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01498421
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04143639
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01115593
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0638789
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0638789
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt062569
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt086252
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt050562
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0465
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt06191
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0206039
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt04143639
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt06035848
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt06628243
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt04374346
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02065964
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt023248040
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt062569
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt086252
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt050562
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0465
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt06191
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0206039
IRS990ScheduleA/InvestmentIncomeCYPct00.00800
IRS990ScheduleA/InvestmentIncomePYPct00.00870
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01719580
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt053320
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01125
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01774025
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.92350
IRS990ScheduleA/PublicSupportPY509Pct00.98880
IRS990ScheduleA/PublicSupportTotal509Amt023886829
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt04143639
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt06035848
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt07267032
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt04374346
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02065964
IRS990ScheduleA/Total509Grp/TotalAmt023886829
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt05925788
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt06122100
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt07317594
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt04428131
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02073280
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt025866893
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0805075
IRS990ScheduleD/ExpensesSubtotalAmt03622292
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesNotIncludedAmt0805075
IRS990ScheduleD/OtherRevenuesNotIncludedAmt07667164
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt07667164
IRS990ScheduleD/RevenueSubtotalAmt0-1741376
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MCCP IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES UNDER THE PROVISIONS OF 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. MCCP HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2025 AND 2024, THE ORGANIZATION DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PARKING TAX EXPENSES NETTED AGAINST REVENUE 805,075. LOSS ON GROUND LEASE TERMINATION 1,395,626. LOSS ON TRANSFER OF ASSETS 5,466,463.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2PARKING TAX EXPENSES NETTED AGAINST REVENUE 805,075.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt04427367
IRS990ScheduleD/TotalRevenuePerForm990Amt05925788
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0-1741376
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03622292
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/DirectorOfSuccessor2Ind00
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0LOSS ON DISPOSAL OF ASSETS
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0CITY OF SAN FRANCISCO
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02024-06-30
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0946000417
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt05466463
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0GOV'T
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0FMV
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt01 DR CARLTON B GOODLETT PLAC
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0SAN FRANCISCO
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0CA
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd094102
IRS990ScheduleN/EmployeeOfSuccessor2Ind00
IRS990ScheduleN/OwnerOfSuccessor2Ind00
IRS990ScheduleN/ReceiveCompensation2Ind00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ON MARCH 20, 2025, THE PARKING GARAGE WAS TRANSFERRED TO THE CITY OF SAN FRANCISCO. MUSIC CONCOURSE COMMUNITY PARTNERSHIP IS IN THE PROCESS OF LEGAL DISSOLUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE AUDIT COMMITTEE RECOMMENDS TO THE BOARD, BUT DOES NOT ACT FOR THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS, TREASURER, AND CHAIR REVIEW THE PREPARED 990 FILINGS, AS WELL AS THE MANAGING DIRECTOR/PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONFLICT OF INTEREST POLICY COVERS ALL DIRECTORS, OFFICERS, AND STAFF. THEY ARE ASKED TO DISCLOSE ANY CONFLICTS ANNUALLY WHICH ARE THEN REVIEWED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE MANAGING DIRECTOR AND PRESIDENT, JANET BERCKEFELDT, DIRECTS ALL OPERATIONS AND OVERSEES THE RELATIONSHIPS WITH THE CITY OF SAN FRANCISCO, THE GARAGE OPERATOR, AUDITORS, INSURANCE AGENTS, AND SUPERVISES THE ACCOUNTING FUNCTIONS. COMPENSATION WAS NEGOTIATED AT THE TIME OF HIRE IN SEPTEMBER 2008 BASED ON MARKET RATES, AND WAS APPROVED BY THE FULL BOARD AT THE TIME OF HIRING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE PROVIDED TO THE CITY OF SAN FRANCISCO AND OTHER INTERESTED PARTIES ON A MONTHLY OR QUARTERLY BASIS AS APPLICABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 666,142. MANAGEMENT AND GENERAL EXPENSES 31,126. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 697,268.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LOSS ON GROUND LEASE TERMINATION -1,395,626. LOSS ON TRANSFER OF ASSETS -5,466,463.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt020815171
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt031544209
IRS990/TotalAssetsEOYAmt0703648
IRS990/TotalAssetsGrp/BOYAmt031544209
IRS990/TotalAssetsGrp/EOYAmt0703648
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0524349
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03903018
IRS990/TotalFunctionalExpensesGrp/TotalAmt04427367
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025557924
IRS990/TotalLiabilitiesEOYAmt081031
IRS990/TotalLiabilitiesGrp/BOYAmt025557924
IRS990/TotalLiabilitiesGrp/EOYAmt081031
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05986285
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0622617
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03903018

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