2023-04-12T16:43:57-05:00 2022-06-30 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2021-07-01 800304869 YERBA BUENA COMMUNITY BENEFIT DISTRICT YERB 4159194049 750 HOWARD STREET SAN FRANCISCO CA 94103 SCOTT ROWITZ EXECUTIVE DIRECTOR 4159194049 2023-04-12 1 SCOTT ROWITZ 999009999 MICHAEL LUMSDEN P01262236 4159561500 2023-04-12 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z X SCOTT ROWITZ 750 HOWARD STREET SAN FRANCISCO CA 94103 3466781 0 X WWW.YBCBD.ORG X 2008 CA TO IMPROVE THE QUALITY OF LIFE FOR RESIDENTS AND VISITORS IN THE YERBA BUENA NEIGHBORHOOD AND SAN FRANCISCO WITH CLEAN AND SAFE SERVICES, PUBLIC REALM IMPROVEMENTS, EVENTS, AND ACTIVATIONS, AND SUPPORTING OTHER ORGANIZATIONS WORKING TO IMPROVE THE NEIGHBORHOOD. 22 22 5 51 0 0 33250 156425 3191953 3309746 1833 610 0 0 3227036 3466781 99892 158352 0 0 536640 595978 0 0 47156 2596977 2673695 3233509 3428025 -6473 38756 5027382 5026110 293646 253618 4733736 4772492 ADVANCE THE QUALITY OF LIFE FOR RESIDENTS AND VISITORS IN THE YERBA BUENA NEIGHBORHOOD AND SAN FRANCISCO ON AN ONGOING BASIS BY FOSTERING A SAFER AND MORE SECURE COMMUNITY, ENHANCING ENVIRONMENTAL QUALITY AND BEAUTY, AND REINFORCING THE VIABILITY OF OUR ECONOMIC BASE. 0 0 1233467 0 1548353 CLEANING AND STREETSCAPE IMPROVEMENTS: WE IMPLEMENT A COMPREHENSIVE PROGRAM THAT AIMS TO ENSURE THE MAXIMUM POSSIBLE CLEANLINESS OF SIDEWALKS, CURBS, FIXTURES, LANDSCAPING, AND BUILDINGS THROUGHOUT OUR BOUNDARIES. SERVICES INCLUDE REGULAR SIDEWALK AND GUTTER SWEEPING, SCHEDULED STEAM CLEANINGS, POWER WASHING, REFUSE REMOVAL, GRAFFITI REMOVAL, AND STREETSCAPE IMPROVEMENTS. THE LATTER ARE BASED ON, BUT NOT LIMITED TO, THE YERBA BUENA STREET LIFE PLAN, A ROAD MAP FOR ENHANCING PUBLIC SPACES IN THE NEIGHBORHOOD. 1195327 0 1236399 SAFETY AND SECURITY: WE WORK WITH RESIDENTS, MERCHANTS, THE SAN FRANCISCO POLICE DEPARTMENT (SFPD), AND OTHERS ON VARIOUS SAFETY PROGRAMS. OUR COMMUNITY GUIDES ASSIST VISITORS, CONNECT THOSE IN NEED WITH SOCIAL SERVICES, AND REPORT CLEANING AND SAFETY ISSUES. OUR SFPD BIKE PATROL OFFICER RESPONDS TO NUISANCE AND SAFETY CONCERNS. 440284 158352 524994 BRANDING, ACTIVATION, AND MARKETING: WE PROMOTE NEIGHBORHOOD PROPERTIES AND BUSINESSES THROUGH SPECIALLY TARGETED PROGRAMS AND INITIATIVES. WE BRAND AND MARKET THE NEIGHBORHOOD, HOST A NEIGHBORHOOD WEBSITE THAT INCLUDES BUSINESS LISTINGS AND AN EVENTS CALENDAR, AND OFFER NUMEROUS EVENTS TO ATTRACT NEW PEOPLE TO THE AREA AND TO STRENGTHEN THE NEIGHBORHOOD CONNECTIONS. WE HOST YERBA BUENA NIGHT EACH YEAR, A FREE OUTDOOR EVENING OR ART, MUSIC, DANCE, AND PERFORMANCE TO SHOWCASE THE DIVERSITY AND ARTISTIC ELEMENTS OF THE NEIGHBORHOOD. 2869078 1 1 0 0 0 0 0 1 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 22 0 1 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X SCOTT ROWITZ 4159194049 750 HOWARD STREET SAN FRANCISCO CA 94103 LISA KIRVIN CHAIR 2.00 X X 0 0 0 JAMES GORDON VICE CHAIR THROUGH 3/2022 2.00 X X 0 0 0 SCOTT ROWITZ SECRETARY/TREASURER 2.00 X X 0 0 0 DAVID ALLISON DIRECTOR THROUGH 1/2022 1.00 X 0 0 0 JOE CARRILLO DIRECTOR 1.00 X 0 0 0 CHRISELDA CHEW DIRECTOR 1.00 X 0 0 0 CLIF CLARK DIRECTOR 1.00 X 0 0 0 WILLIAM CLEMENTS DIRECTOR 1.00 X 0 0 0 MICHELLE DELANEY DIRECTOR THROUGH 1/2022 1.00 X 0 0 0 JENNIFER DE PALM DIRECTOR 1.00 X 0 0 0 ANITA ENGLES DIRECTOR 1.00 X 0 0 0 PAUL FRENTSOS DIRECTOR 1.00 X 0 0 0 RACHEL GORDON DIRECTOR 1.00 X 0 0 0 KATHARINE GREENBAUM DIRECTOR 1.00 X 0 0 0 JEREMIAH GREGORY DIRECTOR 1.00 X 0 0 0 ANDREW HENNIS DIRECTOR 1.00 X 0 0 0 KERRY KING DIRECTOR THROUGH 1/2022 1.00 X 0 0 0 LAWRENCE LI DIRECTOR 1.00 X 0 0 0 TOM MAGUIRE DIRECTOR 1.00 X 0 0 0 FRANK MISKUS DIRECTOR THROUGH 1/2022 1.00 X 0 0 0 JOHN NOGUCHI DIRECTOR THROUGH 1/2022 1.00 X 0 0 0 KERRY O'TOOLE DIRECTOR THROUGH 1/2022 1.00 X 0 0 0 TARA PATANIAN DIRECTOR THROUGH 1/2022 1.00 X 0 0 0 JASON PHILLIPS DIRECTOR 1.00 X 0 0 0 RICHARD RENDON DIRECTOR 1.00 X 0 0 0 NATE SAVALZA DIRECTOR 1.00 X 0 0 0 MIKE SEDER DIRECTOR 1.00 X 0 0 0 MICAH TELL DIRECTOR 1.00 X 0 0 0 ADINE VARAH DIRECTOR 1.00 X 0 0 0 MONETTA WHITE DIRECTOR 1.00 X 0 0 0 CATHY MAUPIN EXECUTIVE DIRECTOR THROUGH 6/2022 40.00 X 189625 0 17222 SHARON DOLAN INTERIM EXEC DIRECTOR START 6/2022 20.00 X 0 0 0 CONSTANCE CAVALLAS DIRECTOR OF NEIGHBORHOOD SERVICES 40.00 X 105000 0 7608 294625 0 24830 2 0 1 0 STREETPLUS COMPANY LLC 154 CONOVER STREET BROOKLYN NY 11231 CLEANING SERVICES AND COMMUNITY GUIDES 1598666 SAN FRANCISCO POLICE DEPARTMENT 1245 3RD STREET 6TH FLOOR SAN FRANCISCO CA 94158 ADDITIONAL SECURITY SERVICES 358852 2 92992 63433 156425 ASSESSMENT REVENUE 900099 3286253 3286253 OTHER PROGRAM REVENUE 900099 23493 23493 3309746 610 610 3466781 3309746 0 610 X 158352 158352 206847 118294 72372 16181 307933 176104 107740 24089 44869 25660 15699 3510 36329 20776 12711 2842 38955 38955 67883 67883 1977947 1921675 55738 534 78039 78039 13154 1712 11442 67440 57084 10356 52187 29814 22373 53726 53726 16836 16836 GREENING EXPENSES 116104 116104 PUBLIC SPACES 63206 63206 EVENTS 34166 34166 BAD DEBT EXPENSE 16281 16281 77771 68092 9679 3428025 2869078 511791 47156 594633 671128 4148148 4131206 11000 0 29946 30462 462422 272686 240077 189736 3578 3578 5027382 5026110 208654 253618 84992 0 293646 253618 X 4730386 4760642 3350 11850 4733736 4772492 5027382 5026110 38756 0 X 0 1 X 1 0 X 46930 276060 4395 33250 156425 517060 3055597 3078768 3176246 3143384 3286253 15740248 3102527 3354828 3180641 3176634 3442678 16257308 16257308 16247 31764 24115 1833 610 74569 1200 16383 17583 16349460 307220 0.99440 0.99410 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2017 AMOUNT: $ 1,200. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 16,383. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 172964 X 0 38501 26778 11723 423921 245908 178013 189736 X 3544981 78200 78200 3466781 0 3466781 3506225 78200 78200 3428025 0 3428025 PART III, LINE 4: YBCBD SUPPORTS EFFORTS TO IMPROVE PUBLIC SPACES WITHIN ITS DISTRICT, INCLUDING INVESTMENT IN PUBLIC ART FOR DISPLAY THROUGHOUT THE DISTRICT. PART X, LINE 2: THE YBCBD RECOGNIZES A THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN AND REQUIRES THE AFFIRMATIVE EVALUATION THAT IS MORE-LIKELY-THAN-NOT, BASED ON THE TECHNICAL MERITS OF A TAX POSITION, THAT AN ORGANIZATION IS ENTITLED TO ECONOMIC BENEFITS RESULTING FROM TAX POSITIONS TAKEN IN INCOME TAX RETURNS. FOR TAX EXEMPT ENTITIES, FAVORABLE TAX STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, AS EVENTS COULD POTENTIALLY OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. IF A TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE YBCBD'S EVALUATION ON JUNE 30, 2022 AND 2021 REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. 1 AMERICAN BOOKBINDERS MUSEUM 355 CLEMENTINA STREET SAN FRANCISCO CA 94103 263235193 501(C)(3) 10000 0 PANDEMIC OPERATIONS SUPPORT CALIFORNIA HISTORICAL SOCIETY 678 MISSION STREET SAN FRANCISCO CA 94105 940385620 501(C)(3) 13000 0 PANDEMIC OPERATIONS SUPPORT; MAPPING CALIFORNIA EXHIBIT CHILDREN'S CREATIVITY MUSEUM 221 FOURTH STREET SAN FRANCISCO CA 94103 943178735 501(C)(3) 15000 0 PANDEMIC OPERATIONS SUPPORT; XOXO EXHIBIT INTERSECTION FOR THE ARTS 1446 MARKET STREET SAN FRANCISCO CA 94102 941593216 501(C)(3) 6000 0 SAN FRANCISCO URBAN FILM FESTIVAL KULTIVATE LABS 1010 MISSION STREET SAN FRANCISCO CA 94103 821081068 501(C)(3) 17250 0 UNDSCVRD EVENT; HALO-HALO HOLIDAY EVENT MUSEUM OF THE AFRICAN DIASPORA 685 MISSION STREET SAN FRANCISCO CA 94105 943338239 501(C)(3) 10000 0 PANDEMIC OPERATIONS SUPPORT RENAISSANCE ENTREPRENEURSHIP CENTER 275 FIFTH STREET 2ND FLOOR SAN FRANCISCO CA 94103 942793122 501(C)(3) 10000 0 PANDEMIC OPERATIONS SUPPORT SAN FRANCISCO MUSEUM OF MODERN ART 151 THIRD STREET SAN FRANCISCO CA 94103 941156300 501(C)(3) 12500 0 TO SUPPORT FIRST THURSDAYS YERBA BUENA ARTS & EVENTS 760 HOWARD STREET SAN FRANCISCO CA 94103 943368964 501(C)(3) 30000 0 PANDEMIC OPERATIONS SUPPORT; YERBA BUENA GARDENS FESTIVAL YERBA BUENA CENTER FOR THE ARTS 701 MISSION STREET SAN FRANCISCO CA 94103 943042571 501(C)(3) 20000 0 TO FUND TEMPORARY OUTDOOR ART COMMISSION 10 0 PART I, LINE 2: GRANTEES ARE REQUIRED TO SUBMIT A SUMMARY REPORT AT THE CONCLUSION OF THE PROJECT. THE REPORT MUST MINIMALLY INCLUDE: A REVIEW OF THE PROJECT GOAL AND THE EXTENT TO WHICH THE GOAL WAS MET; SPECIFIC OUTCOMES OF THE PROJECT; HOW THE FUNDS WERE USED (AN ACCOUNTING); SOURCE AND AMOUNT OF OTHER FUNDS USED FOR THE PROJECT; AND PHOTOGRAPHS, MEDIA COVERAGE, OR OTHER COMMUNICATIONS MATERIALS ABOUT THE PROJECT. X X X 0 0 0 0 0 0 0 0 0 CATHY MAUPIN EXECUTIVE DIRECTOR THROUGH 6/2022 189625 0 0 0 0 0 0 0 17222 0 206847 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT TAX ACCOUNTANT AND FIRST REVIEWED BY THE EXECUTIVE DIRECTOR; ADJUSTMENTS ARE MADE, AS NECESSARY. THE YBCBD FINANCE COMMITTEE THEN CAREFULLY REVIEWS THE FORM 990; AFTER THEIR REVIEW, THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE YBCBD BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY, WHICH COVERS ALL DIRECTORS AND PRINCIPAL OFFICERS OF THE ORGANIZATION. UNDER THE CONFLICT OF INTEREST POLICY, EACH DIRECTOR AND PRINCIPAL OFFICER ANNUALLY SIGNS A CONFLICT OF INTEREST DISCLOSURE FORM OUTLINING MATERIAL FINANCIAL INTERESTS/BUSINESS RELATIONSHIPS WITH FOR-PROFIT ENTITIES, AS WELL AS FIDUCIARY OR LEADING ROLES WITH CHARITABLE ORGANIZATIONS. SHOULD A POTENTIAL CONFLICT OF INTEREST ARISE, INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS DETERMINE WHETHER AN ACTUAL CONFLICT EXISTS. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE BOARD APPOINTS AN INDEPENDENT COMMITTEE OR STAFF TO INVESTIGATE POSSIBLE REASONABLE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT FOR REPORT TO THE BOARD. IF AN ALTERNATIVE EXISTS WHEREBY YBCBD COULD OBTAIN A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORT, THE BOARD SHALL NOT AUTHORIZE YBCBD TO ENTER INTO THE PROPOSED TRANSACTION OR ARRANGEMENT; IF A MORE ADVANTAGEOUS TRANSACTION IS NOT REASONABLY POSSIBLE, THE BOARD SHALL DETERMINE BY A MAJORITY VOTE OF THE DIRECTORS THEN IN OFFICE (NOT COUNTING THE VOTES OF THE CONFLICTED INDIVIDUAL) WHETHER THE PROPOSED TRANSACTION IS IN YBCBD'S BEST INTERESTS, FOR ITS OWN BENEFIT, AND WHETHER THE PROPOSED COMPENSATION OR CONSIDERATION TO BE PAID/RECEIVED IS FAIR AND REASONABLE TO YBCBD. THE PROCEEDINGS ARE RECORDED WITHIN THE BOARD MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15A TO ESTABLISH THE COMPENSATION OF THE EXECUTIVE DIRECTOR, THE BOARD OF DIRECTORS UTILIZES SALARY SURVEY INFORMATION FROM SEVERAL SOURCES, INCLUDING OTHER COMMUNITY BENEFIT DISTRICTS IN SAN FRANCISCO. FORM 990, PART VI, SECTION B, LINE 15B HAS BEEN MARKED "NO" (AS PROVIDED BY THE FORM 990 INSTRUCTIONS), AS THE ORGANIZATION DOES NOT COMPENSATE ANY ADDITIONAL OFFICERS OR KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. ADDITIONALLY, SUMMARIZED FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE WITHIN THE ANNUAL REPORT. FORM 990, PART IX, LINE 11G COMMUNITY GUIDES: PROGRAM SERVICE EXPENSES 805,757. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 805,757. CLEANING CONTRACT: PROGRAM SERVICE EXPENSES 869,826. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 869,826. PUBLIC SAFETY SERVICES: PROGRAM SERVICE EXPENSES 237,372. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 237,372. CONSULTING FEES: PROGRAM SERVICE EXPENSES 4,817. MANAGEMENT AND GENERAL EXPENSES 53,350. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 58,167. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 3,903. MANAGEMENT AND GENERAL EXPENSES 2,388. FUNDRAISING EXPENSES 534. TOTAL EXPENSES 6,825.