2026-05-11T13:45:13-05:00 2025-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 333 BUSH STREET STE 1000 SAN FRANCISCO CA 94104 990 2024-07-01 800304869 YERBA BUENA COMMUNITY BENEFIT DISTRICT YERB 4159194049 149 NATOMA STREET FLOOR 2 SAN FRANCISCO CA 94105 SCOTT ROWITZ EXECUTIVE DIRECTOR 4159194049 2026-05-11 1 1 MICHAEL LUMSDEN P01262236 4159561500 2026-05-11 2024 2025-03-06 01:10:19Z X YERBA BUENA PARTNERSHIP SCOTT ROWITZ 149 NATOMA STREET FLOOR 2 SAN FRANCISCO CA 94105 12345055 0 X WWW.YERBABUENA.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. 29 29 6 75 0 0 373432 1234905 3506731 3642123 179844 187043 0 0 4060007 5064071 147000 187813 0 0 696787 757837 0 0 59223 2873873 3550057 3717660 4495707 342347 568364 5366262 8203470 530517 2799361 4835745 5404109 X 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 1615023 17500 1703844 CLEANING AND STREETSCAPE IMPROVEMENTS - THE CLEAN TEAM ("TEAM") WORKS TO IMPROVE THE APPEARANCE AND CLEANLINESS OF THE DISTRICT DAILY FROM 6:00 AM TO 10:00 PM. THE TEAM STEAM CLEANS ALL SIDEWALKS IN THE DISTRICT ONCE OR TWICE A MONTH, WORKS DAILY ON SIDEWALK CLEANING AND GUTTER SWEEPING, AND REMOVES TRASH ON A FREQUENT BASIS. THE TEAM ALSO PULLS WEEDS, CLEANS TREE WELLS, REMOVES GRAFFITI, AND PAINTS POLES AND MAILBOXES.IN ADDITION, GUIDED BY THE YERBA BUENA STREET LIFE PLAN, THE YERBA BUENA COMMUNITY BENEFIT DISTRICT (YBCBD) INVESTS IN PUBLIC REALM IMPROVEMENTS, INCLUDING GREENING, PUBLIC ART, PEDESTRIAN, AND BICYCLE IMPROVEMENTS, AS WELL AS ADVOCATES FOR REAL PUBLIC BENEFITS RELATED TO NEIGHBORHOOD DEVELOPMENT PROJECTS. 1561091 0 1360563 SAFETY AND SECURITY - THE COMMUNITY GUIDES ("GUIDES") SERVE AS GOODWILL AMBASSADORS IN THE NEIGHBORHOOD. GUIDES PROVIDE INFORMATION, DIRECTIONS, AND CONNECT THOSE WHO NEED HELP TO THE RIGHT SOCIAL SERVICES. GUIDES REPORT MAINTENANCE ISSUES SUCH AS AREAS IN NEED OF CLEANING. GUIDES DO NOT PROVIDE EMERGENCY RESPONSE, BUT WILL CALL EMERGENCY DISPATCH TO REPORT ISSUES. UP TO SIX GUIDES WORK 6:00 AM TO 10:00 PM, SEVEN DAYS A WEEK. THE YBCBD ALSO ENGAGES ONE SOCIAL SERVICES SPECIALIST TO WORK WITH THE STREET POPULATION AND CONNECT THEM TO SERVICES.IN ADDITION TO EXISTING POLICE SERVICES, THE SAN FRANCISCO POLICE DEPARTMENT ("SFPD") PROVIDES OFFICERS TO THE YBCBD UNDER CITY ADMINISTRATIVE CODE SECTION 10B. THESE OFFICERS ARE FUNDED BY THE YBCBD AND WORK TEN HOURS PER DAY, SEVEN DAYS PER WEEK. THE 10B OFFICER PRIMARILY ADDRESSES QUALITY OF LIFE ISSUES WITHIN THE NEIGHBORHOOD AND WITHIN THE PURVIEW OF SFPD, SUCH AS ISSUING CITATIONS FOR DRINKING, TRESPASSING, PERMIT VIOLATIONS, LITTERING, AND PEDESTRIAN SAFETY INFRACTIONS. THE ADDITIONAL POLICE PRESENCE ADDS UP TO 70 HOURS PER WEEK OF POLICE TIME TO THE HOURS ALREADY PROVIDED BY THE SOUTHERN DISTRICT POLICE STATION. 711497 170313 577716 BRANDING, ACTIVATION, AND MARKETING - MARKETING PROGRAMS HELP STRENGTHEN THE AREA'S ECONOMIC VIABILITY TO MAKE IT MORE INVITING TO BUSINESSES AND VISITORS. THE YBCBD ESTABLISHED A NAME AND BRAND FOR THE NEIGHBORHOOD, ALONG WITH A NEIGHBORHOOD WEBSITE THAT LISTS ALL BUSINESSES, EVENTS, AND NEIGHBORHOOD NEWS. THE YBCBD ALSO COORDINATES EVENTS THAT BRING PEOPLE TO THE NEIGHBORHOOD. 3887611 1 1 0 0 0 0 0 1 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 15 0 1 6 1 0 0 0 0 0 0 0 0 0 0 0 0 X 29 29 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 149 NATOMA STREET FLOOR 2 SAN FRANCISCO CA 94105 RACHEL GORDON CHAIR 2.00 X X 0 0 0 ANITA ENGLES VICE CHAIR 2.00 X X 0 0 0 WILLIAM CLEMENTS SECRETARY / TREASURER 2.00 X X 0 0 0 JOHN ANDERSON DIRECTOR 1.00 X 0 0 0 SIMON BERTRANG DIRECTOR 1.00 X 0 0 0 KEN BUKOWSKI DIRECTOR 1.00 X 0 0 0 JOHN CARRILLO DIRECTOR 1.00 X 0 0 0 ANGIE CLIFTON DIRECTOR 1.00 X 0 0 0 RYAN CUNNINGHAM DIRECTOR 1.00 X 0 0 0 DESI DANGANAN DIRECTOR 1.00 X 0 0 0 JENNIFER DE PALM DIRECTOR 1.00 X 0 0 0 OPIO DUPREE DIRECTOR 1.00 X 0 0 0 MATT FIELD DIRECTOR 1.00 X 0 0 0 PAUL FRENTSOS DIRECTOR (THROUGH 1/2025) 1.00 X 0 0 0 SEVE GHOSE DIRECTOR 1.00 X 0 0 0 DULCINEA GONZALEZ DIRECTOR 1.00 X 0 0 0 TED GRAFF DIRECTOR (THROUGH 7/2024) 1.00 X 0 0 0 KATHARINE GREENBAUM DIRECTOR (THROUGH 1/2025) 1.00 X 0 0 0 ANDREW HENNIS DIRECTOR (THROUGH 1/2025) 1.00 X 0 0 0 CRISTINA IBARRA DIRECTOR 1.00 X 0 0 0 MARIA KELLY DIRECTOR 1.00 X 0 0 0 LISA KIRVIN DIRECTOR (THROUGH 1/2025) 1.00 X 0 0 0 LINDSEY LEE DIRECTOR 1.00 X 0 0 0 AARON LIMA DIRECTOR (THROUGH 1/2025) 1.00 X 0 0 0 LAUREN MAGBOO DIRECTOR 1.00 X 0 0 0 JOHN MCBRIDE DIRECTOR 1.00 X 0 0 0 JOHN MERRITT DIRECTOR 1.00 X 0 0 0 LEONIE PATRICK DIRECTOR 1.00 X 0 0 0 CHERYL RAMIREZ DIRECTOR 1.00 X 0 0 0 MIKE SEDER DIRECTOR 1.00 X 0 0 0 BRIAN SHEEHY DIRECTOR 1.00 X 0 0 0 SHEILA SHIN DIRECTOR 1.00 X 0 0 0 JULIE VAN'T HUL DIRECTOR 1.00 X 0 0 0 MARK VANDERWIELEN DIRECTOR (THROUGH 1/2025) 1.00 X 0 0 0 LAURENCE WIENER DIRECTOR 1.00 X 0 0 0 VIKTORIYA WISE DIRECTOR 1.00 X 0 0 0 SCOTT ROWITZ EXECUTIVE DIRECTOR 40.00 X 215621 0 19485 CONSTANCE CAVALLAS DEPUTY DIRECTOR 40.00 X 152500 0 13361 JILL LINWOOD DIRECTOR OF EXTERNAL AFFAIRS 40.00 X 119423 0 3980 487544 0 36826 3 0 1 0 STREETPLUS COMPANY LLC 154 CONOVER STREET BROOKLYN NY 11231 COMMUNITY GUIDES 1087500 BLOCK BY BLOCK PO BOX 511540 LOS ANGELES CA 90051 CLEANING SERVICES 453411 SAN FRANCISCO POLICE DEPARTMENT 1245 3RD STREET 6TH FLOOR SAN FRANCISCO CA 94158 ADDITIONAL SECURITY SERVICES 221087 3 1234905 1234905 ASSESSMENT REVENUE 900099 3602089 3602089 ASSESSMENT PENALTY REVEUE 900099 40034 40034 3642123 236945 236945 7223821 7261 7280984 0 -57163 7261 -49902 -49902 5064071 3642123 0 187043 X 179313 179313 8500 8500 235106 152988 65903 16215 422445 288733 106580 27132 13835 9408 3531 896 41351 28122 10553 2676 45100 30326 11805 2969 15062 15062 86121 86121 2725626 2694783 30605 238 150953 150931 22 24469 5251 19210 8 112625 91730 17906 2989 42473 27269 13280 1924 6869 1378 5416 75 13570 9125 3552 893 9869 9869 69573 69573 17635 17635 EVENTS 107195 104326 1687 1182 GREENING EXPENSES 43278 43278 BAD DEBT EXPENSE 32390 32390 TAXES 15720 15720 76629 62150 12453 2026 4495707 3887611 548873 59223 68138 521948 4654018 7052880 12381 0 33002 75589 633985 383908 343901 250077 254822 302976 5366262 8203470 270069 2495699 260448 303662 530517 2799361 X 4835745 5404109 4835745 5404109 5366262 8203470 568364 0 X 0 1 X 1 0 X 33250 156425 199524 373432 1234905 1997536 3143384 3286253 3394791 3506316 3642123 16972867 3176634 3442678 3594315 3879748 4877028 18970403 18970403 1833 610 91537 179844 236945 510769 19481172 80282 0.97380 0.98210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 352447 X 0 1870 1870 7598 633 6965 624517 383275 241242 250077 OPERATING RIGHT-OF-USE LIABILITY 303662 303662 X 5169902 105831 105831 5064071 0 5064071 4601538 105831 105831 4495707 0 4495707 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: YBCBD RECOGNIZES A THRESHOLD AND MEASUREMENT ATTRIBUTE FOR 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. YBCBD'S EVALUATION ON JUNE 30, 2025 AND 2024, REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. 1 SAN FRANCISCO MUSEUM OF MODERN ART 151 THIRD STREET SAN FRANCISCO CA 94103 941156300 501(C)(3) 26250 0 TO SUPPORT FIRST THURSDAYS STREET FESTIVAL YERBA BUENA ARTS & EVENTS DBA YERBA BUENA GARDENS FESTIVAL 760 HOWARD STREET SAN FRANCISCO CA 94103 943368964 501(C)(3) 20250 0 EVENT SUPPORT CHILDREN'S CREATIVITY MUSEUM 221 FOURTH STREET SAN FRANCISCO CA 94103 943178735 501(C)(3) 14000 0 TO SUPPORT ART IN MOTION PROGRAMMING RENAISSANCE ENTREPRENEURSHIP CENTER 275 5TH STREET 2ND FLOOR SAN FRANCISCO CA 94103 942793122 501(C)(3) 12000 0 TO SUPPORT SMALL BUSINESS NETWORKING AND RESOURCE SHARING; AND GENERAL SUPPORT 111 MINNA GALLERY 111 MINNA STREET SAN FRANCISCO CA 94105 273793725 12000 0 TO SUPPORT ANNIE ALLEY SKATE AND MINNA MINI MARKET MUSEUM OF THE AFRICAN DIASPORA 685 MISSION STREET SAN FRANCISCO CA 94105 943338239 501(C)(3) 11500 0 TO SUPPORT MLK EVENTS & BLACK HISTORY MONTH NORTHERN CALIFORNIA DR MARTIN LUTHER KING JR COMMUNITY FOUNDATION 3450 SACRAMENTO ST 401 SAN FRANCISCO CA 94118 463584726 501(C)(3) 11500 0 TO SUPPORT MLK EVENTS IN YERBA BUENA GARDENS FILIPINO-AMERICAN DEVELOPMENT FOUNDATION 1010 MISSION STREET SUITE B SAN FRANCISCO CA 94103 943300090 501(C)(3) 10000 0 TO SUPPORT 2024 PAROL LANTERN FESTIVAL THE YERBA BUENA GARDENS CONSERVANCY 750 HOWARD STREET SAN FRANCISCO CA 94103 814053105 501(C)(3) 10000 0 TO SUPPORT INSTALLATION OF GIANT CHAIR IN THE GARDENS AND FOR SPRING 2025 MEXICAN ART INSTALLATION KULTIVATE LABS 981 MISSION STREET SAN FRANCISCO CA 94103 821081068 501(C)(3) 8000 0 TO SUPPORT THE BE FREE FESTIVAL ANTHONY SCHLANDER DBA ANTHONY PRESENTS LLC 1600 BRYANT STREET PO BOX 410129 SAN FRANCISCO CA 94141 606092560 7500 0 TO SUPPORT CINCO DE MAYO YERBA BUENA LANE DAWN CLUB & LARK BAR 244 KEARNY STREET FLOOR 7 SAN FRANCISCO CA 94108 272201317 7500 0 TO SUPPORT THE JUNE SAN FRANCISCO PRIDE BLOCK PARTY SOUTH OF MARKET CHILD CARE INC 790 FOLSOM STREET SAN FRANCISCO CA 94107 943146532 501(C)(3) 7000 0 TO SUPPORT 2025 MULTICULTURAL CELEBRATION ZECHSAN BUSINESS DEVELOPMENT INC DBA EXECUTIVE ORDER 855 FOLSOM STREET APARTMENT 540 SAN FRANCISCO CA 94107 201851885 7000 0 GENERAL SUPPORT 10 4 GRANTS TO SUPPORT EVENTS AND RETREATS 2 8500 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 SCOTT ROWITZ EXECUTIVE DIRECTOR 215621 0 0 0 0 0 4874 0 14611 0 235106 0 0 0 CONSTANCE CAVALLAS DEPUTY DIRECTOR 152500 0 0 0 0 0 3256 0 10105 0 165861 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 THE YBCBD COULD OBTAIN A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORT, THE BOARD SHALL NOT AUTHORIZE THE 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 CLEANING SERVICES: PROGRAM SERVICE EXPENSES 1,128,332. MANAGEMENT AND GENERAL EXPENSES 3,600. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,131,932. COMMUNITY GUIDES: PROGRAM SERVICE EXPENSES 789,559. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 789,559. CONSULTING FEES: PROGRAM SERVICE EXPENSES 196,875. MANAGEMENT AND GENERAL EXPENSES 26,059. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 222,934. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 2,429. MANAGEMENT AND GENERAL EXPENSES 946. FUNDRAISING EXPENSES 238. TOTAL EXPENSES 3,613. PUBLIC SAFETY SERVICES: PROGRAM SERVICE EXPENSES 577,588. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 577,588.