Civic Intelligence

Developing Environments Inc.

990 • Fiscal year 2025 • EIN 94-2478582

Jan 01, 2025 to Dec 31, 2025

Organization Profiledevelopingenvironments.org
540 Alabama StreetSan Francisco, CA 94110

(415) 626-0366

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$453,355

Up $48,702 (+12%) from 2024

Net Assets

Up

$436,986

Up $54,691 (+14%) from 2024

Liabilities

Down

$16,369

Down $5,989 (-27%) from 2024

Revenue And Expenses

Revenue

Up

$509,822

Up $276,629 (+119%) from 2024

Expenses

Up

$455,131

Up $227,468 (+100%) from 2024

Net Income

Up

$54,691

Up $49,161 (+889%) from 2024

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2024: $404,653Liabilities 2024: $22,358Net Assets 2024: $382,2952024Assets 2025: $453,355Liabilities 2025: $16,369Net Assets 2025: $436,9862025

Highlighted filing

2025

Assets$453,355
Liabilities$16,369
Net Assets$436,986
Open 2025 Filing

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0Revenue 2024: $233,193Expenses 2024: $227,663Net Income 2024: $5,5302024Revenue 2025: $509,822Expenses 2025: $455,131Net Income 2025: $54,6912025

Highlighted filing

2025

Revenue$509,822
Expenses$455,131
Net Income$54,691
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
May 7, 2026
Return Version
2025v4.1
Gross Receipts
$509,822
Mission and Program Overview

Mission

The organizations mission is to provide affordable artists live-work housing to low and moderate income artists in San Francisco and to promote the arts.

As a California charitable public benefit corporation, the organization provides affordable artists live-work housing to low and moderate income artists in San Francisco and to promote the arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$308,518$363,209▲ $54,691
Cash and Non-Interest-Bearing Accounts$206,629$276,733▲ $70,104
Land, Buildings, and Equipment, Net$186,685$165,948▼ $20,737
Pd in Cap Srpls Land Bldg Eqp Fund$73,777$73,777→ $0
Savings and Temporary Cash Investments$10,169$10,174▲ $5
Accounts Receivable$670--
Total Assets$404,653$453,355▲ $48,702
Other Assets Total$500$500→ $0
Liabilities
Accounts Payable and Accrued Expenses$22,358$16,369▼ $5,989
Total Liabilities$22,358$16,369▼ $5,989
Net Assets / Fund Balance
Total Net Assets Fund Balance$382,295$436,986▲ $54,691
Total Liabilities and Net Assets / Fund Balance$404,653$453,355▲ $48,702

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$163,834$359,624$523,458
Other Land Buildings$2,114$31,465$33,579
Compensation and Service Providers

Employees

NameTitleBaseTotal
Carlo AbruzzeseTreasurer and Director$8,603$8,603
Lark AlderSecretary and Director$360$360

Board Members and Trustees

NameTitle
Rebekah FrankCEO and Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$504,362
Investment Income
$0
Other Revenue
$5,460
Change in Net Assets
$54,691
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$455,131
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$127,214--$127,214
Depreciation Depletion$20,737--$20,737
Insurance$14,019$5,580-$19,599
Fees for Services Accounting$12,075$3,800-$15,875
All Other Expenses$13,022--$13,022
Other Expenses$6,160--$6,160
Fees for Services Legal-$2,565-$2,565
Total Functional Expenses$443,186$11,945$0$455,131
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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
No
Other officer compensation reviewed
No
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 Section B, Line LIne 11B

“The officers and directors were given copies of IRS Form 990 for their review before it was e-Filed. The IRS Form 990 is available upon request by the organizations members, and discussed at a community meeting.”

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

“The officers and directors complete an annual questionnaire, including acknowledging that they have read the companys conflict of interest policy and their responsibility to report any potential conflicts of interest.”

Form 990, Part VI, Section Section B, Line Lines 15A, 15B

“The organization has no employees. Members, in addition to officers and directors, who choose to do administrative, cleaning and maintenance work for the community are given rent credits at a set hourly rate for the hours worked each month to offset their monthly rent obligation. Form 1099-NECs are issued to those who have received rent credits of at least 600. The total amount of rent credits issued in 2025 is offset against gross rents, and the net amount is reflected in Program Service Revenues.”

Filing and Contact Details

Filer

Filer Name
Developing Environments Inc
EIN
94-2478582
Phone
4156260366
Address
540 Alabama Street, San Francisco, CA 94110

Signing Officer

Name
Carlo Abruzzese
Title
Treasurer
Phone
4156260366
Signed
2026-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carlo Abruzzese
Formed
1976
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
12

Preparer

Preparer
John Y Chiang
Phone
5106048943
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The officers and directors complete an annual questionnaire, including acknowledging that they have read the companys conflict of interest policy and their responsibility to report any potential conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization has no employees. Members, in addition to officers and directors, who choose to do administrative, cleaning and maintenance work for the community are given rent credits at a set hourly rate for the hours worked each month to offset their monthly rent obligation. Form 1099-NECs are issued to those who have received rent credits of at least 600. The total amount of rent credits issued in 2025 is offset against gross rents, and the net amount is reflected in Program Service Revenues.
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Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$453,355
Liabilities
$16,369
Net assets
$436,986
Revenue
$509,822
Expenses
$455,131
Net income
$54,691
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.53$0.16$4.37$5.10$4.55$0.55
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.05$0.22$3.82$2.33$2.28$0.06