2022-05-12T13:55:20-05:00 2021-06-30 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2020-07-01 814053105 THE YERBA BUENA GARDENS CONSERVANCY YERB 4156513684 750 HOWARD STREET SAN FRANCISCO CA 94103 SCOTT ROWITZ EXECUTIVE DIRECTOR 4156513684 2022-05-11 1 SCOTT ROWITZ 999009999 MICHAEL LUMSDEN P01262236 4159561500 2022-05-11 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z SCOTT ROWITZ 750 HOWARD STREET SAN FRANCISCO CA 94103 7425550 0 X WWW.YERBABUENAGARDENS.COM X 2016 CA TO OPERATE AND MANAGE YERBA BUENA GARDENS ON BEHALF OF THE CITY AND COUNTY OF SAN FRANCISCO. 11 11 11 12 0 0 18237744 6231372 1625482 1069682 141385 4891 0 119605 20004611 7425550 0 0 0 0 241258 1301376 0 0 0 10033993 8145066 10275251 9446442 9729360 -2020892 159136622 153256761 2133961 1862427 157002661 151394334 X THE MISSION OF THE YERBA BUENA GARDENS CONSERVANCY IS TO PROGRAM, OPERATE, MAINTAIN, AND IMPROVE THE PUBLICLY OWNED OPEN SPACES, CULTURAL FACILITIES, AND RELATED COMPONENTS OF SAN FRANCISCO'S YERBA BUENA GARDENS. THE CONSERVANCY WORKS IN CONJUNCTION WITH THE GARDEN'S NONPROFIT CULTURAL ORGANIZATIONS, COMMERCIAL TENANTS AND THE CITY AND COUNTY OF SAN FRANCISCO, FOR THE CIVIC AND PUBLIC BENEFIT AND ENJOYMENT BY THE CITY'S VISITORS AND RESIDENTS. 0 0 7841412 0 1069682 YERBA BUENA GARDENS CONSERVANCY (THE "CONSERVANCY") IS A CIVIC NONPROFIT ORGANIZATION ESTABLISHED TO PROGRAM, OPERATE, MAINTAIN, AND IMPROVE THE PUBLICLY-OWNED THREE CITY BLOCKS OF YERBA BUENA GARDENS ON BEHALF OF THE RESIDENTS AND VISITORS OF THE CITY AND COUNTY OF SAN FRANCISCO. LOCATED IN CENTRAL SAN FRANCISCO, THE YERBA BUENA GARDENS ARE A TREASURED CULTURAL ASSET VISITED BY OVER 5 MILLION PEOPLE ANNUALLY.CONSISTENT WITH THE CITY OF SAN FRANCISCO'S VISION, THE YERBA BUENA GARDENS IS A SELF-FINANCING ENTITY, WHERE SURROUNDING DEVELOPMENTS AND RETAIL LEASES FINANCIALLY SUPPORT THE OPERATION AND MAINTENANCE OF ITS PUBLIC PARK AND CULTURAL FACILITIES. DONATIONS TO THE CONSERVANCY KEEP THE PARK SAFE, CLEAN, AND WELCOMING FOR ALL TO ENJOY AND SUPPORT CAPITAL IMPROVEMENTS. 7841412 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X SCOTT ROWITZ 4156513684 750 HOWARD STREET SAN FRANCISCO CA 94103 CATHY MAUPIN CHAIR 1.00 X X 0 0 0 DEBORAH CULLINAN VICE CHAIR 1.00 X X 0 0 0 KEN BUKOWSKI TREASURER 1.00 X X 0 0 0 CAROL TANG SECRETARY 1.00 X X 0 0 0 ANNA VAN DEGNA DIRECTOR 1.00 X 0 0 0 JOHN ELBERLING DIRECTOR 1.00 X 0 0 0 AARON GRIZZELL DIRECTOR 1.00 X 0 0 0 SEAN JEFFRIES DIRECTOR 1.00 X 0 0 0 DAVID MCKENZIE DIRECTOR 1.00 X 0 0 0 ANDRICO PENICK DIRECTOR 1.00 X 0 0 0 NADIA SESAY DIRECTOR THROUGH 9/2020 1.00 X 0 0 0 JOAQUIN TORRES DIRECTOR 1.00 X 0 0 0 SCOTT ROWITZ EXECUTIVE DIRECTOR 40.00 X 194015 0 32011 194015 0 32011 1 0 1 0 AGBAYANI CONSTRUCTION COMPANY 88 DIXON COURT DALY CITY CA 94014 GENERAL CONTRACTOR SERVICES 1484720 EPIC SECURITY WORKS 1485 TREAT BLVD WALNUT CREEK CA 94597 SECURITY SERVICES 657623 BUILDING ENVELOPE TECHNOLOGY & RESEARCH 931 HARTZ WAY 220 DANVILLE CA 94526 ARCHITECTURAL SERVICES 280563 GARDENERS GUILD 2780 GOODRICK AVE RICHMOND CA 94801 LANDSCAPING SERVICES 204479 COX CASTLE & NICHOLSON 50 CALIFORNIA STREET 3200 SAN FRANCISCO CA 94111 LEGAL SERVICES 132494 5 6221655 9717 6231372 YERBA BUENA GARDENS RENTAL REV 532000 980246 980246 OTHER OPERATING REVENUE 900099 71228 71228 EVENT REVENUE 900099 18208 18208 1069682 4891 4891 INSURANCE PROCEEDS 900099 119605 119605 119605 7425550 1069682 0 124496 X 232011 159682 72329 770852 524713 246139 29602 21772 7830 200651 147574 53077 68260 50204 18056 132494 132494 90618 90618 4259986 4249230 10756 9453 200 9253 9567 6256 3311 25992 16997 8995 302521 284831 17690 145 145 245383 82170 163213 CAPITALIZED EXPENDITURE 2171234 2171234 BAD DEBT EXPENSE 692425 692425 MAINTENANCE & REPAIRS 125619 124158 1461 79629 2391 77238 9446442 7841412 1605030 0 2452730 753823 7102980 7356021 1087320 857883 242145 11403 148251447 144277631 159136622 153256761 602777 824004 1531184 781184 0 257239 2133961 1862427 X 9319901 7299009 147682760 144095325 157002661 151394334 159136622 153256761 -2020892 -3587435 0 X 0 1 X 1 1 1 X 18237744 6231372 24469116 18237744 6231372 24469116 24469116 141385 4891 146276 119605 119605 24734997 2695164 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: INSURANCE PROCEEDS - 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 119,605. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE FROM CITY OF SAN FRANCISCO 20000 CONTRIBUTED RIGHT OF USE ASSET 144095325 DEPOSITS 956 OTHER ASSETS 161350 144277631 X 7349431 0 7349431 76119 76119 7425550 12957758 3587435 -76119 3511316 9446442 0 9446442 PART X, LINE 2: THE CONSERVANCY 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 COUNT 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 CONSERVANCY'S EVALUATION ON JUNE 30, 2021, REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: OTHER OPERATING REVENUE RECLASSED FROM EXPENSES TO FORM 990, PART VIII 71,228. INVESTMENT INCOME RECLASSED FROM EXPENSES TO FORM 990, PART VIII 4,891. PART XII, LINE 2D - OTHER ADJUSTMENTS: OTHER OPERATING REVENUE RECLASSED FROM EXPENSES TO FORM 990, PART VIII -71,228. INVESTMENT INCOME RECLASSED FROM EXPENSES TO FORM 990, PART VIII -4,891. X X 0 0 0 0 0 0 0 0 0 SCOTT ROWITZ EXECUTIVE DIRECTOR 194015 0 0 0 0 0 10000 0 22011 0 226026 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION DOES NOT HAVE "MEMBERS" BY DEFINITION OF THE BYLAWS; HOWEVER, THE FORM 990 INSTRUCTIONS DEFINE A "MEMBER" AS ANY PERSON (INCLUDING A CORPORATION OR OTHER LEGAL ENTITY) WHO HAS THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE, INCLUDING ELECTING MEMBERS OF THE GOVERNING BODY. AS SUCH, IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS, YERBA BUENA GARDENS CONSERVANCY HAS ONE MEMBER: THE CITY AND COUNTY OF SAN FRANCISCO. FORM 990, PART VI, SECTION A, LINE 7A THE CITY AND COUNTY OF SAN FRANCISCO CAN ELECT UP TO 7 MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE TAX PREPARATION FIRM. MANAGEMENT OF THE ORGANIZATION THEN REVIEWS THE COMPLETED FORM 990 AND FOLLOWS UP WITH THE TAX PREPARATION FIRM TO ANSWER ANY UNRESOLVED QUESTIONS. A COMPLETE COPY OF THE FORM 990 IS THEN PROVIDED TO ALL MEMBERS OF THE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL INTERESTED PERSONS (INCLUDING OFFICERS AND BOARD MEMBERS) SHALL MAKE APPROPRIATE DISCLOSURE OF ACTUAL OR POTENTIAL CONFLICTS OF INTEREST TO THE BOARD OR DELEGATED BOARD COMMITTEE: (I) ANNUALLY, THROUGH ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENTS, AND (II) ONGOING THROUGHOUT THE YEAR AT ANY TIME THAT ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST ARISES. AFTER DISCLOSURE OF ALL MATERIAL FACTS AND ANY FOLLOW-UP DISCUSSION WITH THE INTERESTED PERSON REGARDING A POTENTIAL CONFLICT OF INTEREST, INDEPENDENT MEMBERS OF THE BOARD MAKE A DETERMINATION OF WHETHER AN ACTUAL CONFLICT OF INTEREST EXISTS. PRIOR TO VOTING ON A CONTRACT, TRANSACTION, OR MATTER IN WHICH AN ACTUAL CONFLICT OF INTEREST IS FOUND TO EXIST, THE BOARD OR BOARD COMMITTEE: (I) ALLOWS THE INTERESTED PERSON TO MAKE A PRESENTATION ON THE MATTER, AND (II) MAY APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO DETERMINE IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS REASONABLY POSSIBLE UNDER THE CIRCUMSTANCES. APPROVAL OF TRANSACTION WHICH PRESENT AN ACTUAL CONFLICT OF INTEREST REQUIRE A MAJORITY VOTE OF DISINTERESTED DIRECTORS. THE RECORDINGS OF THE PROCEEDINGS ARE DOCUMENTED IN THE BOARD OR BOARD COMMITTEE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE EXECUTIVE DIRECTOR IS SET BY MEMBERS OF THE BOARD OF DIRECTORS, WHO UTILIZES COMPARATIVE COMPENSATION DATA FROM SIMILARLY SITUATED ORGANIZATIONS IN MAKING THEIR DETERMINATION. THIS PROCESS IS CONTEMPORANEOUSLY SUBSTANTIATED VIA MINUTES OF THE BOARD MEETING. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G YERBA BUENA CENTER FOR THE ARTS SERVICE FEES: PROGRAM SERVICE EXPENSES 2,497,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,497,500. SECURITY SERVICES: PROGRAM SERVICE EXPENSES 688,093. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 688,093. YERBA BUENA CHILDREN'S CREATIVITY MUSEUM SERVICE FEES: PROGRAM SERVICE EXPENSES 450,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 450,000. LANDSCAPE SERVICES: PROGRAM SERVICE EXPENSES 315,099. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 315,099. OTHER CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 229,110. MANAGEMENT AND GENERAL EXPENSES 92. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 229,202. YERBA BUENA ARTS & EVENTS SERVICE FEES: PROGRAM SERVICE EXPENSES 56,250. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 56,250. CONSULTING FEES: PROGRAM SERVICE EXPENSES 13,178. MANAGEMENT AND GENERAL EXPENSES 10,664. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,842.