Liabilities / Assets
49th percentile
Higher debt load relative to assets than 49% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
49th percentile
Higher debt load relative to assets than 49% of similar nonprofits.
Liabilities / Revenue
17th percentile
Higher debt load relative to revenue than 17% of similar nonprofits.
Net Margin
78th percentile
Higher net margin than 78% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
20th percentile
Faster revenue growth than 20% of similar nonprofits.
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
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Name | Title | Base | Total |
|---|---|---|---|
| Janet a Berckefeldt | President | $76,480 | $76,480 |
| Name | Title |
|---|---|
| Martha Kropf | Chair |
| Jason Seifer | Audit Director |
| Diane B Wilsey | Director |
| Eric Foster | Director |
| Jim Gohary | Director |
| John Murray | Director |
| Paul Violich | Director |
| Robert Valdez | Secretary/treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Imperial Parking (us) LLC | Parking Garage Management | 1740 CESAR CHAVEZ ST UNIT 2W, San Francisco, CA 94124 | $2,266,516 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The audit committee recommends to the board, but does not act for the board.”
“The board of directors, treasurer, and chair review the prepared 990 filings, as well as the managing director/president.”
“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.”
“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.”
“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.”
“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.”
“Outside services: program service expenses 666,142. Management and general expenses 31,126. Fundraising expenses 0. Total expenses 697,268.”
“Loss on ground lease termination -1,395,626. Loss on transfer of assets -5,466,463.”
“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.”
“Parking tax expenses netted against revenue 805,075. Loss on ground lease termination 1,395,626. Loss on transfer of assets 5,466,463.”
“Parking tax expenses netted against revenue 805,075.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 343317 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 81031 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO COMPLETE AND OPERATE THE GOLDEN GATE PARK UNDERGROUND PARKING FACILITY. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SHANNON SMITH - BAKER TILLY LLP |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4156370873 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 50 FREMONT STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SAN FRANCISCO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94105 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2555058 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 703648 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 74886 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 74886 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 2266516 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1740 CESAR CHAVEZ ST UNIT 2W |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | SAN FRANCISCO |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 94124 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | IMPERIAL PARKING (US) LLC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | PARKING GARAGE MANAGEMENT |
| IRS990/ContractTerminationInd | 0 | X |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 62569 |
| IRS990/CYOtherExpensesAmt | 0 | 4346593 |
| IRS990/CYOtherRevenueAmt | 0 | 1719580 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4143639 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1498421 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 80774 |
| IRS990/CYTotalExpensesAmt | 0 | 4427367 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5925788 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 783493 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 783493 |
| IRS990/Desc | 0 | FOR THE PERIOD JULY 1, 2024 TO MARCH 20, 2025, 233,396 TICKETS WERE ISSUED IN THE GARAGE. IN ADDITION, THERE WERE 430 MONTHLY PARKING PASSES ISSUED, AND MORE THAN 15,000 PARKERS WHO ATTENDED EVENTS. THE GARAGE NOT ONLY SERVED VISITORS TO GOLDEN GATE PARK AND ITS ATTRACTIONS, BUT ALSO HELPED TO REDUCE TRAFFIC CONGESTION AND AIR POLLUTION IN THE AREA. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 3903018 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 201242 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 201242 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 183960 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 183960 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 31126 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 666142 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 697268 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MARTHA KROPF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ROBERT VALDEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JASON SEIFER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ERIC FOSTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JIM GOHARY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOHN MURRAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | PAUL VIOLICH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DIANE B WILSEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JANET A BERCKEFELDT |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 76480 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | AUDIT DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2001 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 5925788 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 21781 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 21781 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 25755 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 126467 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 152222 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 992834 |
| IRS990/InterestGrp/TotalAmt | 0 | 992834 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 62569 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 62569 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 25218722 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5986285 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 622617 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 5986285 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 622617 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 345029 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 345029 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 22475 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 22475 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2608579 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -6862089 |
| IRS990/OtherExpensesGrp/Desc | 0 | PARKING TAXES |
| IRS990/OtherExpensesGrp/Desc | 1 | CREDIT CARD FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | LICENSES, PERMITS, FEES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1492 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 805075 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 120134 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 19588 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 805075 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 120134 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 21080 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1159535 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 525990 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | GAIN ON DEBT FORGIVENE |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 1719580 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1719580 |
| IRS990/OtherRevenueTotalAmt | 0 | 1719580 |
| IRS990/PartialLiquidationInd | 0 | 1 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 5888 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 5888 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 46257 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JANET BERCKEFELDT |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 812930 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PARKING REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4143639 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4143639 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 86252 |
| IRS990/PYOtherExpensesAmt | 0 | 5716296 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 6035848 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 329932 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 75872 |
| IRS990/PYTotalExpensesAmt | 0 | 5792168 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 6122100 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1498421 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 4143639 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1115593 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 638789 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 638789 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 62569 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 86252 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 50562 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 465 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 6191 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 206039 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 4143639 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 6035848 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 6628243 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 4374346 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2065964 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 23248040 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 62569 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 86252 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 50562 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 465 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 6191 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 206039 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00800 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00870 |
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| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 53320 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1125 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 1774025 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.92350 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.98880 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 23886829 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 4143639 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 6035848 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 7267032 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4374346 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2065964 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 23886829 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 5925788 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 6122100 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 7317594 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 4428131 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2073280 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 25866893 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 805075 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3622292 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 805075 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 7667164 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 7667164 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | -1741376 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | PARKING 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/ExplanationTxt | 2 | PARKING TAX EXPENSES NETTED AGAINST REVENUE 805,075. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4427367 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 5925788 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | -1741376 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3622292 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleN/DirectorOfSuccessor2Ind | 0 | 0 |
| IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | LOSS ON DISPOSAL OF ASSETS |
| IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | CITY OF SAN FRANCISCO |
| IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt | 0 | 2024-06-30 |
| IRS990ScheduleN/DispositionOfAssetsDetail/EIN | 0 | 946000417 |
| IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 5466463 |
| IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt | 0 | GOV'T |
| IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | FMV |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 1 DR CARLTON B GOODLETT PLAC |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm | 0 | SAN FRANCISCO |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd | 0 | 94102 |
| IRS990ScheduleN/EmployeeOfSuccessor2Ind | 0 | 0 |
| IRS990ScheduleN/OwnerOfSuccessor2Ind | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensation2Ind | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE AUDIT COMMITTEE RECOMMENDS TO THE BOARD, BUT DOES NOT ACT FOR THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF DIRECTORS, TREASURER, AND CHAIR REVIEW THE PREPARED 990 FILINGS, AS WELL AS THE MANAGING DIRECTOR/PRESIDENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 666,142. MANAGEMENT AND GENERAL EXPENSES 31,126. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 697,268. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | LOSS ON GROUND LEASE TERMINATION -1,395,626. LOSS ON TRANSFER OF ASSETS -5,466,463. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART III, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9: |
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| IRS990/SignificantChangeInd | 0 | 1 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt | 0 | 20815171 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 31544209 |
| IRS990/TotalAssetsEOYAmt | 0 | 703648 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 31544209 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 703648 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 1 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 524349 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 3903018 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 4427367 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 25557924 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 81031 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 25557924 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 81031 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 622617 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 3903018 |
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