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DOWNTOWN COMMUNITY BENEFIT DISTRICT: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
DOWNTOWN COMMUNITY BENEFIT DISTRICT (EIN 61-1947643)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-05-04
IRS object ID
202311249349301326
Schema version
2021v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-05-04T10:30:25-05:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN111986323PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MARCUM LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11 MONTGOMERY STREET SUITE 1700AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94104ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN611947643EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DOWNTOWN COMMUNITY BENEFIT DISTRICTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlDOWNBusinessNameControlTxt
Phone4158293878PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1235 MONTGOMERY STREET 948AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94104ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT SILVERPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone4158293878PhoneNum
Signature2023-05-02SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstROBERTPersonFirstNm
Person LastSILVERPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROGER BULOSANPreparerPersonNm
PTINP00221282PTIN
Phone4154326200PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROBERT SILVERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1235 MONTGOMERY STREET 948AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94104ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,027,009GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://WWW.DOWNTOWNSF.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2020FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTHE DOWNTOWN COMMUNITY BENEFIT DISTRICT'S ("DCBD") MISSION IS TO IMPROVE DISTRICT VITALITY THROUGH BEST-IN-CLASS CLEAN AND SAFE PROGRAMMING, INFRASTRUCTURE ENHANCEMENTS, DYNAMIC PARTNERSHIPS AND PRODUCTIVE MARKETING.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee6TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$4,010,272PYProgramServiceRevenueAmt
CY Program Service Revenue$4,027,009CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$4,010,272PYTotalRevenueAmt
CY Total Revenue$4,027,009CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$321,092PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$633,630CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,315,943PYOtherExpensesAmt
CY Other Expenses$3,846,541CYOtherExpensesAmt
PY Total Expenses$1,637,035PYTotalExpensesAmt
CY Total Expenses$4,480,171CYTotalExpensesAmt
PY Revenues Less Expenses$2,373,237PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$453,162CYRevenuesLessExpensesAmt
Total Assets BOY$6,294,654TotalAssetsBOYAmt
Total Assets EOY$5,832,012TotalAssetsEOYAmt
Total Liabilities BOY$390,848TotalLiabilitiesBOYAmt
Total Liabilities EOY$381,368TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,903,806NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,450,644NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO IMPROVE DISTRICT VITALITY THROUGH BEST-IN-CLASS CLEAN AND SAFE PROGRAMMING, INFRASTRUCTURE ENHANCEMENTS, DYNAMIC PARTNERSHIPS AND PRODUCTIVE MARKETING.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,512,386ExpenseAmt
Revenue$2,013,505RevenueAmt
DescCLEANING SERVICES CLEANING SERVICES ARE OFFERED DAILY FROM 6 AM 5 PM. CLEANING AMBASSADORS PERFORM PAN AND BROOM SIDEWALK SWEEPS, REMOVE TRASH AND DEBRIS, SCRUB AND CLEAN SPILLS, REMOVE GRAFFITI TAGS AND STICKERS, REMOVE FECES AND NEEDLES, AND POWER WASH SIDEWALKS.SAFETY SERVICES - SAFETY AMBASSADORS ARE VISIBLE AND ENGAGED MEMBERS OF THE TEAM PRIMARILY OBSERVE, ADVISE, AND REPORT QUALITY OF LIFE ISSUES THROUGHOUT THE FINANCIAL DISTRICT AND JACKSON SQUARE. THE DISTRICT ALSO COORDINATES WITH THE SF POLICE DEPARTMENT AND PAYS TO HAVE EXTRA POLICE PRESENCE TO HANDLE ESCALATED ISSUES. SAFETY COVERAGE IS DAILY FROM 6 AM 7 PM. THE DISTRICT ALSO EMPLOYS A SOCIAL SERVICES AMBASSADOR TO PROVIDE RESOURCES TO THOSE EXPERIENCING HOMELESSNESS ON THE STREETS. MOBILITY MANAGEMENT THE DISTRICT PARTNERS WITH THE CITY AND REGIONAL TRANSPORTATION AGENCIES TO ADVOCATE FOR PUBLIC TRANSPORTATION PROJECTS AND RIDERSHIP USAGE.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,196,921ExpenseAmt
Revenue$2,013,504RevenueAmt
DescPUBLIC REALM & BEAUTIFICATION - DOWNTOWN SAN FRANCISCO IS FILLED WITH ALLEYS AND BACKSTREETS SHADOWED BY RICH HISTORICAL INFRASTRUCTURE DATING BACK TO THE GOLD RUSH. THE DISTRICT WORKS CLOSELY WITH STAKEHOLDERS TO DEVELOP A VISION ON HOW BEST TO ACHIEVE EXCITING, ACCESSIBLE, CLEAN AND SAFE, ACTIVATIONS FOR PUBLIC SPACES AND USE. EXAMPLES INCLUDE EVENTS, FLOWER BASKETS, LANDSCAPING, SPECIALTY LIGHTING, ART SCULPTURES AND MURALS.MARKETING & PROMOTION - DCBD MANAGES THE DISTRICT'S WEBSITE, SOCIAL MEDIA CHANNELS, AND PUBLISHES A REGULAR E-NEWSLETTER THAT IS DELIVERED TO ALL BUSINESSES LOCATED IN THE DISTRICT BOUNDARIES AND PUBLIC SUBSCRIBERS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$3,709,307TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document18IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee6EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROBERT SILVERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4158293878PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1235 MONTGOMERY STREET 948AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94104ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CHRISTINE MANN
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
BILL WHITFIELD
SECRETARY1.00Yes (X)Yes (X)$0$0$0
GLENN GOOD
TREASURER1.00Yes (X)Yes (X)$0$0$0
KRISTIE AREVALO
BOARD MEMBER1.00Yes (X)$0$0$0
TONY BIRDSEY
BOARD MEMBER1.00Yes (X)$0$0$0
CASSANDRA COSTELLO
BOARD MEMBER1.00Yes (X)$0$0$0
JOHN DUNLAP
BOARD MEMBER1.00Yes (X)$0$0$0
MICHELLE FUNKHOUSER
BOARD MEMBER1.00Yes (X)$0$0$0
ALEX KAPLAN
BOARD MEMBER1.00Yes (X)$0$0$0
MATTHEW HUMPHREYS
BOARD MEMBER1.00Yes (X)$0$0$0
PETER QUARTAROLI
BOARD MEMBER1.00Yes (X)$0$0$0
BRIAN REED
BOARD MEMBER1.00Yes (X)$0$0$0
DIANA ROSENBLATT
BOARD MEMBER1.00Yes (X)$0$0$0
PETER SCOTT
BOARD MEMBER1.00Yes (X)$0$0$0
MICHAEL VELZO
BOARD MEMBER1.00Yes (X)$0$0$0
NOAH UNGER
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
MARY JANSSEN TO MARCH 2022
BOARD MEMBER1.00Yes (X)$0$0$0
MEGHA RAJPUT TO MARCH 2022
BOARD MEMBER1.00Yes (X)$0$0$0
ROBERT SILVER
EXECUTIVE DIRECTOR40.00Yes (X)$158,631$0$6,422
CLAUDE IMBAULT
DEPUTY DIRECTOR40.00Yes (X)$102,846$0$7,846
FieldValueIRS element (for citing)
Total Reportable Comp From Org$261,477TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$14,268TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
STREETPLUS COMPANY
414 MASIB STREET SUITE 606SAN FRANCISCOCA94102STREET CLEANING$1,859,958
A3 VISUAL SOLUTIONS
630 TENNESSEE STSAN FRANCISCOCA94107EXTERIOR HOLIDAY LIGHTING PROJECTIONS$470,668
SAN FRANCISCO POLICE DEPARTMENT
1245 3RD STSAN FRANCISCOCA94158SAFETY$206,681
SITELAB URBAN STUDIO
660 MISSION STSAN FRANCISCOCA94105URBAN DESIGN & STRATEGY SERVICES$158,265
BRIGHT BROTHERS STRATEGY GROUP
1311 W PASADENA AVEPHEONIXAZ85013REBRANDING & GRAPHIC DESIGN$134,500
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K6CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ASSESSMENTS REVENUE611110$4,007,036$4,007,036
OTHER REVENUE611110$19,973$19,973
FieldValueIRS element (for citing)
Total Program Service Revenue$4,027,009TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,027,009TotalRevenueColumnAmt
Related Or Exempt Func Income$4,027,009RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$328,500TotalAmt
Program Services$158,537ProgramServicesAmt
Management And General$169,963ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$262,820TotalAmt
Program Services$126,840ProgramServicesAmt
Management And General$135,980ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$42,310TotalAmt
Program Services$20,419ProgramServicesAmt
Management And General$21,891ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$60,500TotalAmt
Program Services$51,000ProgramServicesAmt
Management And General$9,500ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$32,949TotalAmt
Program Services$10,780ProgramServicesAmt
Management And General$22,169ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$117,833TotalAmt
Management And General$117,833ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,243,450TotalAmt
Program Services$2,243,450ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,057,067TotalAmt
Program Services$1,052,699ProgramServicesAmt
Management And General$4,368ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$54,375TotalAmt
Program Services$7,460ProgramServicesAmt
Management And General$46,915ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$10,849TotalAmt
Program Services$995ProgramServicesAmt
Management And General$9,854ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$8,116TotalAmt
Program Services$1,850ProgramServicesAmt
Management And General$6,266ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$18,823TotalAmt
Management And General$18,823ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
RENT$110,517$198$110,319
STRATEGIC PLAN$76,000$76,000
PHOTOGRAPHY AND VIDEO$22,595$22,595
DUES AND SUBSCRIPTIONS$13,505$1,700$11,805

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$19,962TotalAmt
Program Services$10,784ProgramServicesAmt
Management And General$9,178ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,480,171TotalAmt
Program Services$3,709,307ProgramServicesAmt
Management And General$770,864ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$6,169,375BOYAmt
EOY$3,193,554EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$2,500,555EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$23,844BOYAmt
EOY$11,891EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$64,136BOYAmt
EOY$79,437EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$55,081LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$8,506LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$37,299BOYAmt
EOY$46,575EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,294,654BOYAmt
EOY$5,832,012EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$328,960BOYAmt
EOY$309,719EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$61,888BOYAmt
EOY$71,649EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$390,848BOYAmt
EOY$381,368EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,903,806BOYAmt
EOY$5,450,644EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,903,806BOYAmt
EOY$5,450,644EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,294,654BOYAmt
EOY$5,832,012EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$453,162ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$5,000CurrentTaxYearMinus2YearsAmt
Total$5,000TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$3,855,917CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,005,975CurrentTaxYearMinus1YearAmt
Current Tax Year$4,007,036CurrentTaxYearAmt
Total$11,868,928TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$3,860,917CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,005,975CurrentTaxYearMinus1YearAmt
Current Tax Year$4,007,036CurrentTaxYearAmt
Total$11,873,928TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$11,873,928PublicSupportTotal170Amt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$11,094CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,297CurrentTaxYearMinus1YearAmt
Current Tax Year$19,973CurrentTaxYearAmt
Total$35,364TotalAmt
FieldValueIRS element (for citing)
Total Support$11,909,292TotalSupportAmt
First5 Years170Yes (X)First5Years170Ind

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,521OtherCostOrOtherBasisAmt
Depreciation$1,227DepreciationAmt
Book Value$4,294BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$49,560OtherCostOrOtherBasisAmt
Depreciation$7,279DepreciationAmt
Book Value$42,281BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$46,575TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
AMOUNTS OWED TO PROPERTY OWNERS$44,000
DEFERRED RENT$27,649
FieldValueIRS element (for citing)
Total Liability$71,649TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$4,229,509TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$202,500DonatedServicesAndUseFcltsAmt
Revenue Not Reported$202,500RevenueNotReportedAmt
Revenue Subtotal$4,027,009RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$4,027,009TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,682,671TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$202,500DonatedServicesUseFcltsAmt
Expenses Not Reported$202,500ExpensesNotReportedAmt
Expenses Subtotal$4,480,171ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,480,171TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationDCBD IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE IRC AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF DCBD HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF JUNE 30, 2022, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A TAX LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. DCBD IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Substantiation RequiredYes (1)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonROBERT SILVERPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$158,631BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$6,422NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$165,053TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 7FormAndLineReferenceDesc
ExplanationTHE BOARD APPROVES ALL BONUSES.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE CPA FIRM PREPARES THE DRAFT FORM 990. THE DRAFT FORM 990 IS REVIEWED BY MANAGEMENT AND THEN THE BOARD REVIEWS AND APPROVES THE DRAFT FORM 990 BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CACCORDING TO DCBD'S POLICY, EACH INSIDER HAS A DUTY TO DISCLOSE THE TRANSACTION AND MATERIAL FACTS. THE BOARD OR COMMITTEE WILL DETERMINE IF A CONFLICT EXISTS. IF A CONFLICT EXISTS, (1) THE BOARD OR COMMITTEE WILL DETERMINE WHAT MEASURES ARE NEEDED TO PROTECT DCBD; (2) DECIDE WHETHER TO ENTER INTO THE TRANSACTION; AND (3) ENSURE THAT THE TERMS ARE APPROPRIATE. ANNUALLY, BOARD MEMBERS AND KEY EMPLOYEES MUST SIGN A DISCLOSURE AND COMPLIANCE STATEMENT.
FORM 990, PART VI, SECTION B, LINE 15THE COMPESATION OF THE EXECUTIVE DIRECTOR IS APPROVED BY THE BOARD AFTER REVIEWING COMPENSATION STUDIES.
FORM 990, PART VI, SECTION C, LINE 19ALL OF THE CORPORATE DOCUEMNTS ARE AVAILABLE FOR PUBLIC INSPECTION.
FORM 990, PART IX, LINE 11GCIVIC SIDEWALKS AND MOBILITY MANAGEMENT: PROGRAM SERVICE EXPENSES 2,240,834. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,240,834. DISTRICT IDENTITY, MARKETING, AND SPACE: PROGRAM SERVICE EXPENSES 2,616. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,616.
FORM 990, PART XII, LINE 2CTHE INDEPENDENT CPA FIRM PREPARES THE DRAFT FORM 990. THE DRAFT FORM 990 IS REVIEWED BY MANAGEMENT AND THEN THE BOARD REVIEWS AND APPROVES THE DRAFT FORM 990 BEFORE IT IS FILED.

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