Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
San Francisco Art Institute
EIN 94-1196211 • 501(c)3 • Berkeley, CA
Profile
Sfai enriched society and the individual by providing students a rigorous education in the fine arts and preparation for a life in the arts through an immersive studio environment, an integrated liberal arts curriculum, and critical engagement with the world. A chapter 7 bankruptcy petition was filed on april 19, 2023 and the organization ceased operations.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
100th percentile
Higher debt load relative to revenue than 100% of similar nonprofits.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
100th percentile
Higher top officer pay than 100% of similar nonprofits.
Top officer pay equals 294.3% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
5th percentile
Faster revenue growth than 5% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $18,409,486 (-100%) from 2024
Liabilities
Down$4,970,370
Down $6,231,755 (-56%) from 2024
Net Assets
Down-$4,970,370
Down $12,177,731 (-169%) from 2024
Revenue
Down$137,602
Down $5,120,543 (-97%) from 2024
Expenses
Up$11,124,214
Up $7,555,954 (+212%) from 2024
Net Income
Down-$10,986,612
Down $12,676,497 (-750%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- $4,970,370
- Net assets
- -$4,970,370
- Revenue
- $137,602
- Expenses
- $11,124,214
- Net income
- -$10,986,612
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Oct 24, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $137,602
Mission and Program Overview
Mission
Sfai enriches society and the individual by providing students a rigorous education in the fine arts and preparation for a life in the arts through an immersive studio environment, an integrated liberal arts curriculum, and critical engagement with the world.
Sfai enriched society and the individual by providing students a rigorous education in the fine arts and preparation for a life in the arts through an immersive studio environment, an integrated liberal arts curriculum, and critical engagement with the world. A chapter 7 bankruptcy petition was filed on april 19, 2023 and the organization ceased operations.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| SAN FRANCISCO ART INSTITUTE PROVIDED POST-SECONDARY EDUCATION PROGRAMS INCLUDING PHOTOGRAPHY, FILMMAKING, PAINTING, PRINTMAKING, CERAMICS, SCULPTURE, AND SIMILAR COURSES. THE INSTITUTE PROVIDED SCHOLARSHIPS, GRANTS AND AWARDS TO STUDENTS TO ASSIST IN THE PAYMENT OF STUDENT EDUCATION COSTS. | - | $10,395,021 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| PAUL MANSDORF | Trustee | PT | $404,992 | - | $404,992 |
Filing and Contact Details
Filer
- Filer Name
- San Francisco Art Institute
- EIN
- 94-1196211
- Phone
- 5105265993
- Address
- 1569 SOLANO AVENUE 703, BERKELEY, CA 94707
Signing Officer
- Name
- Paul Mansdorf
- Title
- Chapter 7 Trustee
- Signed
- 2025-10-24
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Kokjer Pierotti Maiocco &duck
- Address
- 333 PINE ST 5TH FLOOR, SAN FRANCISCO, CA 94104
- Preparer
- Richard Pierotti
- Phone
- 4159814224
Supplemental Narrative
Additional Explanations
Other Expenses.1
“Note receivable $10354310”
Other Expenses.2
“Bankruptcy administration $245682”
Other Expenses.3
“ENVIRONMENTAL $73944”
Other Expenses.4
“Payroll taxes-wage claims $40711”
Other Expenses.5
“SURETY BOND $4575”
Other Assets.1009
“Notes and Loans Receivable - Beginning $11389310 Notes and Loans Receivable - Ending $0”
Other Assets.1011
“Prepaid Expenses and Deferred Charges - Beginning $323438 Prepaid Expenses and Deferred Charges - Ending $0”
Other Assets.1
“ENVIRONMENTAL ESCROW HOLDBACK - Beginning $250000 ENVIRONMENTAL ESCROW HOLDBACK - Ending $0”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $1721302 Accounts Payable and Accrued Expenses - Ending $0”
Total Liabilities.1008
“Unsecured Notes and Loans Payable - Beginning $8020000 Unsecured Notes and Loans Payable - Ending $0”
Total Liabilities.1
“DEFERRED RENT - Beginning $1226619 DEFERRED RENT - Ending $0”
Total Liabilities.2
“UNEMPLOYMENT INSURANCE LIABILITY - Beginning $234204 UNEMPLOYMENT INSURANCE LIABILITY - Ending $0”
Total Liabilities.3
“PY LIABILITIES - Beginning $0 PY LIABILITIES - Ending $11202125”
Statement Note 1
“Disclosure statement regarding books and records-the organization filed a chapter 7 bankruptcy petition in the northern district of california on april 19, 2023. The case number 23-30250. Paul mansdorf is the chapter 7 trustee. The debtor did not file tax forms for the year ended june 30, 2022. These tax forms were prepared using the best information available to the chapter 7 trustee. This is the final year that the bankruptcy estate will file tax forms.”
Raw XML Appendix179 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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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5105265993 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1569 SOLANO AVE 703 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BERKELEY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94707 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 6446738 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CompensationOfHghstPdCntrctGrp/BusinessName/BusinessNameLine1Txt | 0 | RINCON LAW LLP |
| IRS990EZ/CompensationOfHghstPdCntrctGrp/CompensationAmt | 0 | 202133 |
| IRS990EZ/CompensationOfHghstPdCntrctGrp/ServiceTypeTxt | 0 | LEGAL |
| IRS990EZ/CompensationOfHghstPdCntrctGrp/USAddress/AddressLine1Txt | 0 | 268 BUSH ST 3335 |
| IRS990EZ/CompensationOfHghstPdCntrctGrp/USAddress/CityNm | 0 | SAN FRANCISCO |
| IRS990EZ/CompensationOfHghstPdCntrctGrp/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/CompensationOfHghstPdCntrctGrp/USAddress/ZIPCd | 0 | 94104 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 16728 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -10986612 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/FinalReturnInd | 0 | X |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 18409486 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 137602 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 65874 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 7207361 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -4970370 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 7207361 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -4970370 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 404992 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | PAUL MANSDORF |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Trustee |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 11962748 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -1191119 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 10719222 |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SFAI ENRICHED SOCIETY AND THE INDIVIDUAL BY PROVIDING STUDENTS A RIGOROUS EDUCATION IN THE FINE ARTS AND PREPARATION FOR A LIFE IN THE ARTS THROUGH AN IMMERSIVE STUDIO ENVIRONMENT, AN INTEGRATED LIBERAL ARTS CURRICULUM, AND CRITICAL ENGAGEMENT WITH THE WORLD. A CHAPTER 7 BANKRUPTCY PETITION WAS FILED ON APRIL 19, 2023 AND THE ORGANIZATION CEASED OPERATIONS. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 55000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SAN FRANCISCO ART INSTITUTE PROVIDED POST-SECONDARY EDUCATION PROGRAMS INCLUDING PHOTOGRAPHY, FILMMAKING, PAINTING, PRINTMAKING, CERAMICS, SCULPTURE, AND SIMILAR COURSES. THE INSTITUTE PROVIDED SCHOLARSHIPS, GRANTS AND AWARDS TO STUDENTS TO ASSIST IN THE PAYMENT OF STUDENT EDUCATION COSTS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 10395021 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 404992 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 11202125 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 4970370 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 11124214 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 10395021 |
| IRS990EZ/TotalRevenueAmt | 0 | 137602 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.SFAI.EDU |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | SFAI POSTED ITS NONDISCRIMINATION POLICY ON ITS WEBSITE WWW.SFAI.EDU. IT WAS ALSO FOUND IN THE CAMPUS HANDBOOK AND EMPLOYEE HANDBOOK. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
| IRS990ScheduleN/AssetsDistributedInd | 0 | true |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | false |
| IRS990ScheduleN/BondLiabilitiesDischargedInd | 0 | false |
| IRS990ScheduleN/BondsOutstandingInd | 0 | false |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | false |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | false |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | true |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | CASH PAYMENTS FOR ADMINISTRATION & CLAIMS |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2026-01-31 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 6518529 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | VARIOUS |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | CASH |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | BANKRUPTCY CLAIM |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | PAYMENTS |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 0 | 94707 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | false |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | false |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | NOTE RECEIVABLE $10354310 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BANKRUPTCY ADMINISTRATION $245682 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ENVIRONMENTAL $73944 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PAYROLL TAXES-WAGE CLAIMS $40711 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | SURETY BOND $4575 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Notes and Loans Receivable - Beginning $11389310 Notes and Loans Receivable - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Prepaid Expenses and Deferred Charges - Beginning $323438 Prepaid Expenses and Deferred Charges - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ENVIRONMENTAL ESCROW HOLDBACK - Beginning $250000 ENVIRONMENTAL ESCROW HOLDBACK - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Accounts Payable and Accrued Expenses - Beginning $1721302 Accounts Payable and Accrued Expenses - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Unsecured Notes and Loans Payable - Beginning $8020000 Unsecured Notes and Loans Payable - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | DEFERRED RENT - Beginning $1226619 DEFERRED RENT - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | UNEMPLOYMENT INSURANCE LIABILITY - Beginning $234204 UNEMPLOYMENT INSURANCE LIABILITY - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | PY LIABILITIES - Beginning $0 PY LIABILITIES - Ending $11202125 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | DISCLOSURE STATEMENT REGARDING BOOKS AND RECORDS-THE ORGANIZATION FILED A CHAPTER 7 BANKRUPTCY PETITION IN THE NORTHERN DISTRICT OF CALIFORNIA ON APRIL 19, 2023. THE CASE NUMBER 23-30250. PAUL MANSDORF IS THE CHAPTER 7 TRUSTEE. THE DEBTOR DID NOT FILE TAX FORMS FOR THE YEAR ENDED JUNE 30, 2022. THESE TAX FORMS WERE PREPARED USING THE BEST INFORMATION AVAILABLE TO THE CHAPTER 7 TRUSTEE. THIS IS THE FINAL YEAR THAT THE BANKRUPTCY ESTATE WILL FILE TAX FORMS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Assets.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Assets.1011 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Assets.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Total Liabilities.1008 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Total Liabilities.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Total Liabilities.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Statement Note 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PAUL MANSDORF |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAPTER 7 TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SAN FRANCISCO ART INSTITUTE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SANF |
| ReturnHeader/Filer/EIN | 0 | 941196211 |
| ReturnHeader/Filer/PhoneNum | 0 | 5105265993 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1569 SOLANO AVENUE 703 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BERKELEY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 94707 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 941138201 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KOKJER PIEROTTI MAIOCCO &DUCK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 333 PINE ST 5TH FLOOR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SAN FRANCISCO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 94104 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4159814224 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Richard Pierotti |
| ReturnHeader/ReturnTs | 0 | 2025-11-01T10:43:27-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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