MUSIC CONCOURSE COMMUNITY PARTNERSHIP: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- MUSIC CONCOURSE COMMUNITY PARTNERSHIP (EIN 91-2146802)
- Tax period
- 2025-07-01 to 2025-11-13
- Filed
- 2026-02-04
- IRS object ID
- 202620359349301047
- Schema version
- 2025v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-02-04T14:52:53-06:00 | ReturnTs |
| Tax Period End | 2025-11-13 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 946214841 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARMANINO ADVISORY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2700 CAMINO RAMON STE 350 | AddressLine1Txt |
| City | SAN RAMON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 945835004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 912146802 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MUSIC CONCOURSE COMMUNITY PARTNERSHIP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MUSI | BusinessNameControlTxt |
| Phone | 5105994651 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1070 MARTINO ROAD | AddressLine1Txt |
| City | LAFAYETTE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94549 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JANET BERCKEFELDT | PersonNm |
| Person Title | PRESIDENT & MANAGING DIRECTOR | PersonTitleTxt |
| Phone | 5105994651 | PhoneNum |
| Signature | 2026-02-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATY BROWN | PreparerPersonNm |
| PTIN | P00650274 | PTIN |
| Phone | 9257902600 | PhoneNum |
| Preparation | 2026-02-02 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Final Return | Yes (X) | FinalReturnInd |
| Principal Officer | JANET BERCKEFELDT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1070 MARTINO ROAD | AddressLine1Txt |
| City | LAFAYETTE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94549 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $17,370 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO COMPLETE AND OPERATE THE GOLDEN GATE PARK UNDERGROUND PARKING FACILITY. | ActivityOrMissionDesc |
| Contract Termination | Yes (X) | ContractTerminationInd |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Volunteers | 7 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,143,639 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $62,569 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,719,580 | PYOtherRevenueAmt |
| CY Other Revenue | $17,370 | CYOtherRevenueAmt |
| PY Total Revenue | $5,925,788 | PYTotalRevenueAmt |
| CY Total Revenue | $17,370 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $593,373 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $80,774 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $19,120 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,346,593 | PYOtherExpensesAmt |
| CY Other Expenses | $23,821 | CYOtherExpensesAmt |
| PY Total Expenses | $4,427,367 | PYTotalExpensesAmt |
| CY Total Expenses | $636,314 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,498,421 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$618,944 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $703,648 | TotalAssetsBOYAmt |
| Total Assets EOY | $0 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $81,031 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $622,617 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $0 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | MUSIC CONCOURSE COMMUNITY PARTNERSHIP (MCCP) OWNS AND OPERATES A NON-PROFIT PARKING GARAGE THAT SERVICES VISITORS TO SAN FRANCISCO'S GOLDEN GATE PARK, DEYOUNG MUSEUM AND CALIFORNIA ACADEMY OF SCIENCE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $593,373 | ExpenseAmt |
| Grant | $593,373 | GrantAmt |
| Revenue | $17,370 | RevenueAmt |
| Desc | DURING THE FISCAL YEAR THE ORGANIZATION DISSOLVED AND DISTRIBUTED ITS REMAINING ASSETS TO THREE QUALIFIED NON-PROFITS. | Desc |
| Total Program Service Expenses | $593,373 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | Yes (1) | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHANNON SMITH - BAKER TILLY LLP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4156370873 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 50 FREMONT STREET | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94105 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| MARTHA KROPF | ||||||
| CHAIR | 0.25 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBERT VALDEZ | ||||||
| SECRETARY/TREASURER | 0.25 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JASON SEIFER | ||||||
| AUDIT DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | |
| ERIC FOSTER | ||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | |
| JOHN MURRAY | ||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | |
| PAUL VIOLICH | ||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | |
| DIANE B WILSEY | ||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | |
| JANET A BERCKEFELDT | ||||||
| PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| IMPERIAL PARKING (US) LLC | |||||
| 1740 CESAR CHAVEZ ST UNIT 2W | SAN FRANCISCO | CA | 94124 | PARKING GARAGE MANAGEMENT | $257,841 |
| ORRICK HERRINGTON & SUTCLIFFE LLP | |||||
| PO BOX 848066 | LOS ANGELES | CA | 90084 | LEGAL SERVICES | $150,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MISCELLANEOUS | 900099 | $15,377 | $15,377 |
| REFUND | 900099 | $1,993 | $1,993 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $17,370 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,370 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,370 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $593,373 | TotalAmt |
| Program Services | $593,373 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,120 | TotalAmt |
| Management And General | $19,120 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,057 | TotalAmt |
| Management And General | $11,057 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,164 | TotalAmt |
| Management And General | $11,164 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $748 | TotalAmt |
| Management And General | $748 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $239 | TotalAmt |
| Management And General | $239 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $251 | TotalAmt |
| Management And General | $251 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LICENSES, PERMITS, FEES | Desc |
| Total | $362 | TotalAmt |
| Management And General | $362 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $636,314 | TotalAmt |
| Program Services | $593,373 | ProgramServicesAmt |
| Management And General | $42,941 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $703,648 | BOYAmt |
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $703,648 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,031 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,031 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $622,617 | BOYAmt |
| EOY | $0 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $622,617 | BOYAmt |
| EOY | $0 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $703,648 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$618,944 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$3,673 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $638,789 | CurrentTaxYearMinus3YearsAmt |
| Total | $638,789 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,374,346 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,628,243 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,035,848 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,143,639 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,370 | CurrentTaxYearAmt |
| Total | $21,199,446 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,374,346 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,267,032 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,035,848 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,143,639 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,370 | CurrentTaxYearAmt |
| Total | $21,838,235 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $21,838,235 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $465 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $50,562 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $86,252 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $62,569 | CurrentTaxYearMinus1YearAmt |
| Total | $199,848 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $465 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $50,562 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $86,252 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $62,569 | CurrentTaxYearMinus1YearAmt |
| Total | $199,848 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $53,320 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus1 Year | $1,719,580 | CurrentTaxYearMinus1YearAmt |
| Total | $1,772,900 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,428,131 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,317,594 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,122,100 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,925,788 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,370 | CurrentTaxYearAmt |
| Total | $23,810,983 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.91710 | PublicSupportCY509Pct |
| Public Support PY509 | 0.92350 | PublicSupportPY509Pct |
| Investment Income CY | 0.00840 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00800 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III, SHORT YEAR EXPLANATION: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION DISSOLVED NOVEMBER 13TH, 2025 AND THUS 2025 ON SCHEDULE A IS REPORTED AS A SHORT YEAR. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| CALIFORNIA ACADEMY OF SCIENCES | ||||||||
| 55 MUSIC CONCOURSE DRIVE | SAN FRANCISCO | CA | 94118 | 941156258 | 501(C)(3) | $197,791 | $0 | TO SUPPORT THE ARTS UPON DISSOLUTION |
| ILLUMINATE THE ARTS | ||||||||
| 228 LAIDLEY STREET | SAN FRANCISCO | CA | 94131 | 453717224 | 501(C)(3) | $197,791 | $0 | TO SUPPORT THE ARTS UPON DISSOLUTION |
| FINE ARTS MUSEUMS FOUNDATION | ||||||||
| 50 HAGIWARA TEA GARDEN DRIVE | SAN FRANCISCO | CA | 94118 | 946096509 | 501(C)(3) | $197,791 | $0 | TO SUPPORT THE ARTS UPON DISSOLUTION |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 3 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Schedule N IRS990ScheduleN
Liquidation Of Assets Table LiquidationOfAssetsTableGrp
Liquidation Of Assets Detail LiquidationOfAssetsDetail (3 entries)
| Assets Distri Or Expnss PaidAssetsDistriOrExpnssPaidDesc | DistributionDistributionDt | Fair Market Value Of AssetFairMarketValueOfAssetAmt | Method Of FMV DeterminationMethodOfFMVDeterminationTxt | EINEIN | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | IRC SectionIRCSectionTxt |
|---|---|---|---|---|---|---|---|---|---|
| CALIFORNIA ACADEMY OF SCIENCES | |||||||||
| CASH | 2025-11-13 | $197,791 | CASH | 941156258 | 55 MUSIC CONCOURSE DRIVE | SAN FRANCISCO | CA | 94118 | 501(C)(3) |
| ILLUMINATE THE ARTS | |||||||||
| CASH | 2025-11-13 | $197,791 | CASH | 453717224 | 228 LAIDLEY STREET | SAN FRANCISCO | CA | 94131 | 501(C)(3) |
| FINE ARTS MUSEUMS FOUNDATION | |||||||||
| CASH | 2025-11-13 | $197,791 | CASH | 946096509 | 50 HAGIWARA TEA GARDEN DRIVE | SAN FRANCISCO | CA | 94118 | 501(C)(3) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor | 0 | DirectorOfSuccessorInd |
| Employee Of Successor | 0 | EmployeeOfSuccessorInd |
| Owner Of Successor | 0 | OwnerOfSuccessorInd |
| Receive Compensation | 0 | ReceiveCompensationInd |
| Assets Distributed | Yes (1) | AssetsDistributedInd |
| Required To Notify AG | Yes (1) | RequiredToNotifyAGInd |
| Attorney General Notified | Yes (1) | AttorneyGeneralNotifiedInd |
| Liabilities Paid | Yes (1) | LiabilitiesPaidInd |
| Bonds Outstanding | 0 | BondsOutstandingInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | ON MARCH 20, 2025, THE MUSIC CONCOURSE GARAGE WAS TRANSFERRED TO THE CITY OF SAN FRANCISCO. SINCE THAT TIME, MCCP HAS BEEN WRAPPING UP ITS ORGANIZATION AND GOING THROUGH THE PROCESS OF DISSOLUTION. THE DISSOLUTION WAS APPROVED BY THE STATE OF CALIFORNIA IN SEPTEMBER 2025. FINAL DISTIRBUTIONS OF ITS ASSETS WERE MADE TO THREE QUALIFIED NON-PROFITS ON NOVEMBER 13, 2025. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE AUDIT COMMITTEE RECOMMENDS TO THE BOARD, BUT DOES NOT ACT FOR THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF DIRECTORS, TREASURER, AND CHAIR REVIEW THE PREPARED 990 FILINGS, AS WELL AS THE MANAGING DIRECTOR/PRESIDENT. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY COVERS ALL DIRECTORS, OFFICERS, AND STAFF. THEY ARE ASKED TO DISCLOSE ANY CONFLICTS ANNUALLY WHICH ARE THEN REVIEWED BY THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE MANAGING DIRECTOR AND PRESIDENT, JANET BERCKEFELDT, DIRECTS ALL OPERATIONS AND OVERSEES THE RELATIONSHIPS WITH THE CITY OF SAN FRANCISCO, THE GARAGE OPERATOR, AUDITORS, INSURANCE AGENTS, AND SUPERVISES THE ACCOUNTING FUNCTIONS. COMPENSATION WAS NEGOTIATED AT THE TIME OF HIRE IN SEPTEMBER 2008 BASED ON MARKET RATES, AND WAS APPROVED BY THE FULL BOARD AT THE TIME OF HIRING. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE PROVIDED TO THE CITY OF SAN FRANCISCO AND OTHER INTERESTED PARTIES ON A MONTHLY OR QUARTERLY BASIS AS APPLICABLE. |
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