BLACK CULTURAL ZONE COMMUNITY DEVELOPMENT CORPORATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- BLACK CULTURAL ZONE COMMUNITY DEVELOPMENT CORPORATION (EIN 84-3885205)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-14
- IRS object ID
- 202611349349307001
- Schema version
- 2024v5.5
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-14T12:50:48-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 680456752 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DILLWOOD BURKEL & MILLAR LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 175 CONCOURSE BOULEVARD SUITE A | AddressLine1Txt |
| City | SANTA ROSA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95403 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 843885205 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLACK CULTURAL ZONE COMMUNITY | BusinessNameLine1Txt |
| Business Name Line2 | DEVELOPMENT CORPORATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BLAC | BusinessNameControlTxt |
| Phone | 5104700183 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8495 PARDEE DRIVE 6006 | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94621 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CAROLYN JOHNSON | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 5104634687 | PhoneNum |
| Signature | 2026-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LOTASHA THOMAS | PreparerPersonNm |
| PTIN | P01225273 | PTIN |
| Phone | 7075778806 | PhoneNum |
| Preparation | 2026-05-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CAROLYN JOHNSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8495 PARDEE DRIVE 6006 | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94621 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $20,142,008 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | BLACKCULTURALZONE.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2019 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF THE BLACK CULTURAL ZONE CDC IS TO UNAPOLOGETICALLY CENTER BLACK ARTS, CULTURE, AND ECONOMICS AS WE COLLECTIVELY DESIGN, RESOURCE, TRANSFORM, AND BUILD COLLECTIVE POWER FOR OUR COMMUNITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 128 | TotalEmployeeCnt |
| Total Volunteers | 18 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $9,935,324 | PYContributionsGrantsAmt |
| CY Contributions Grants | $19,815,477 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $83,043 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $17,693 | PYInvestmentIncomeAmt |
| CY Investment Income | $323,134 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,645 | PYOtherRevenueAmt |
| CY Other Revenue | $3,397 | CYOtherRevenueAmt |
| PY Total Revenue | $10,037,705 | PYTotalRevenueAmt |
| CY Total Revenue | $20,142,008 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $739,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,635,060 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,673,670 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,262,085 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $180,355 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,873,896 | PYOtherExpensesAmt |
| CY Other Expenses | $3,203,221 | CYOtherExpensesAmt |
| PY Total Expenses | $5,287,066 | PYTotalExpensesAmt |
| CY Total Expenses | $9,100,366 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,750,639 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $11,041,642 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,876,405 | TotalAssetsBOYAmt |
| Total Assets EOY | $26,217,079 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,868,137 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,667,169 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,008,268 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $20,549,910 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF THE BLACK CULTURAL ZONE CDC IS TO UNAPOLOGETICALLY CENTER BLACK ARTS, CULTURE, AND ECONOMICS AS WE COLLECTIVELY DESIGN, RESOURCE, TRANSFORM, AND BUILD COLLECTIVE POWER FOR OUR COMMUNITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,901,525 | ExpenseAmt |
| Grant | $1,635,060 | GrantAmt |
| Desc | NEIGHBORHOOD SERVICES FOCUSES ON CREATING SECURE, HIGH-VIBRANCY ENVIRONMENTS WITHIN OUR COMMERCIAL HUBS. THIS INCLUDES THE DEPLOYMENT OF SAFETY CORRIDOR AMBASSADORS TO OVERSEE COMMUNITY WELL-BEING AND THE STRATEGIC DEVELOPMENT OF BLACK-LED COMMERCIAL AND CULTURAL AMENITIES DESIGNED TO CELEBRATE AND SUSTAIN THE LOCAL ECOSYSTEM. OUR COMMERCIAL REAL ESTATE PORTFOLIO SPANS THE FULL DEVELOPMENT LIFECYCLE FROM THE GROUND-UP CONSTRUCTION OF VIBRANT MARKET HALLS AND AFFORDABLE HOUSING TO THE STRATEGIC ACQUISITION AND RENOVATION OF RETAIL AND MIXED-USE SPACES ALONG OUR MOST VITAL COMMERCIAL CORRIDORS. THESE HUBS SERVE AS THE HEARTBEAT OF OUR STRATEGY TO SECURE PERMANENT SPACE FOR OUR COMMUNITY. WE PROVIDE A SANCTUARY FOR COLLECTIVE GROWTH, WHERE RESIDENTS, BUSINESS OWNERS, ARTISTS, AND MAKERS CAN PLANT ROOTS AND FLOURISH TOGETHER. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,070,513 | ExpenseAmt |
| Desc | OUR COMMUNITY ENGAGEMENT AND DEVELOPMENT WORK INCLUDES COMMUNICATION AND OUTREACH CAMPAIGNS FOCUSED ON NEIGHBORHOOD MESSENGERS, AS WELL AS LEADERSHIP DEVELOPMENT FOR OUR TEAM, COMMUNITY, AND AMBASSADOR NETWORK. ADDITIONALLY, WE LEAD RAPID RESPONSE EFFORTS CENTERED ON HEALTH AND WELLNESS INITIATIVES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $764,141 | ExpenseAmt |
| Desc | AT THE CORE OF OUR INITIATIVES IS A DEEP-ROOTED ECOSYSTEM OF PARTNERSHIPS. WE UNITE WITH COMMUNITY LEADERS AND ORGANIZATIONS TO FORM A STRATEGIC FRONT AGAINST DISPLACEMENT. TOGETHER, WE USE ART AND CULTURE AS OUR NORTH STAR, BUILDING COLLECTIVE POWER TO HOLD SPACE FOR OUR PEOPLE AND OUR HISTORY. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $730,733 | ExpenseAmt |
| Desc | OUR ECONOMIC DEVELOPMENT INCLUDES OUR CULTURAL MARKET POP-UPS, CENTERING OUR AKOMA MARKET VENDORS; TAKING THEM ON THE ROAD; OUR INCUBATOR; AND VIRTUAL MARKET INCLUDING CUSTOM BOXES AND A VIRTUAL LOOK BOOK. ECONOMIC DEVELOPMENT ALSO INCLUDES BUSINESS COUNSELING AND CAREER/WORKFORCE NAVIGATION AND SUPPORT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $730,733 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $6,466,912 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | 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 | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | 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 | 138 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 128 | 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 |
| 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 | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | 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 | Yes (1) | 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 | ELENA OLZARK CONTROLLER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5104700183 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8495 PARDEE DRIVE 6006 | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94621 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| GEORGE MCDANIEL | |||||||
| BOARD CO-CHAIR | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JANINE NIXON | |||||||
| BOARD CO-CHAIR | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| AMANDA ELLIOT | |||||||
| BOARD TREASURER | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| HOWARD OLIVER | |||||||
| BOARD SECRETARY | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BERNIDA REAGAN | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| CREIGHTON DAVIS | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| DAMIEN MCDUFFIE | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| JONATHAN TAYLOR | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| CAROLYN JOHNSON | |||||||
| CEO | 40.00 | Yes (X) | $299,522 | $0 | $118 | ||
| LANETHA OLIVER | |||||||
| COO | 40.00 | Yes (X) | $189,844 | $0 | $8,729 | ||
| MICHAEL GASTON | |||||||
| CFO | 40.00 | Yes (X) | $15,104 | $0 | $0 | ||
| NINA WOODRUFF | |||||||
| DEPUTY CEO | 40.00 | Yes (X) | $6,743 | $0 | $0 | ||
| REGINA DAVIS | |||||||
| DEPUTY CEO | 40.00 | Yes (X) | $25,385 | $0 | $0 | ||
| DEREK FLETCHER | |||||||
| DIRECTOR OF STRATEGIC INITIATIVES | 40.00 | $116,029 | $0 | $0 | Yes (X) | ||
| ARI CURRY | |||||||
| ASSOCIATE MANAGER | 40.00 | $101,428 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $754,055 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $8,847 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | VINCENT JOHNSON | PersonNm |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1424 84TH AVENUE | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94621 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CONSTRUCTION / PROJECT MANAGEMENT | ServicesDesc |
| Compensation | $122,255 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $698,105 | GovernmentGrantsAmt |
| All Other Contributions | $19,117,372 | AllOtherContributionsAmt |
| Total Contributions | $19,815,477 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $323,134 | TotalRevenueColumnAmt |
| Exclusion | $323,134 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 812900 | BusinessCd |
| Total Revenue Column | $3,397 | TotalRevenueColumnAmt |
| Exclusion | $3,397 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,397 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,142,008 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $326,531 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,635,060 | TotalAmt |
| Program Services | $1,635,060 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $563,441 | TotalAmt |
| Program Services | $400,332 | ProgramServicesAmt |
| Management And General | $152,048 | ManagementAndGeneralAmt |
| Fundraising | $11,061 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,102,226 | TotalAmt |
| Program Services | $1,927,953 | ProgramServicesAmt |
| Management And General | $1,061,042 | ManagementAndGeneralAmt |
| Fundraising | $113,231 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $278,453 | TotalAmt |
| Program Services | $176,192 | ProgramServicesAmt |
| Management And General | $92,692 | ManagementAndGeneralAmt |
| Fundraising | $9,569 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $317,965 | TotalAmt |
| Program Services | $201,905 | ProgramServicesAmt |
| Management And General | $105,269 | ManagementAndGeneralAmt |
| Fundraising | $10,791 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,215 | TotalAmt |
| Program Services | $41,718 | ProgramServicesAmt |
| Management And General | $42,497 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $260,553 | TotalAmt |
| Program Services | $2,729 | ProgramServicesAmt |
| Management And General | $257,617 | ManagementAndGeneralAmt |
| Fundraising | $207 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,145,112 | TotalAmt |
| Program Services | $864,993 | ProgramServicesAmt |
| Management And General | $277,036 | ManagementAndGeneralAmt |
| Fundraising | $3,083 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,282 | TotalAmt |
| Program Services | $61,773 | ProgramServicesAmt |
| Management And General | $32,207 | ManagementAndGeneralAmt |
| Fundraising | $3,302 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $522,251 | TotalAmt |
| Program Services | $345,732 | ProgramServicesAmt |
| Management And General | $160,127 | ManagementAndGeneralAmt |
| Fundraising | $16,392 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $211,583 | TotalAmt |
| Program Services | $102,127 | ProgramServicesAmt |
| Management And General | $104,027 | ManagementAndGeneralAmt |
| Fundraising | $5,429 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,807 | TotalAmt |
| Program Services | $10,593 | ProgramServicesAmt |
| Management And General | $214 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,321 | TotalAmt |
| Program Services | $37,668 | ProgramServicesAmt |
| Management And General | $19,640 | ManagementAndGeneralAmt |
| Fundraising | $2,013 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,015 | TotalAmt |
| Program Services | $45,362 | ProgramServicesAmt |
| Management And General | $19,640 | ManagementAndGeneralAmt |
| Fundraising | $2,013 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,038 | TotalAmt |
| Program Services | $32,628 | ProgramServicesAmt |
| Management And General | $15,791 | ManagementAndGeneralAmt |
| Fundraising | $1,619 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| ENTERTAINMENT | $333,205 | $331,959 | $906 | $340 |
| MEALS | $263,199 | $203,015 | $59,979 | $205 |
| REPAIRS AND MAINTENANCE | $40,601 | $10,097 | $30,504 | |
| DUES AND SUBSCRIPTIONS | $20,696 | $13,554 | $6,478 | $664 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,343 | TotalAmt |
| Program Services | $21,522 | ProgramServicesAmt |
| Management And General | $15,385 | ManagementAndGeneralAmt |
| Fundraising | $436 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,100,366 | TotalAmt |
| Program Services | $6,466,912 | ProgramServicesAmt |
| Management And General | $2,453,099 | ManagementAndGeneralAmt |
| Fundraising | $180,355 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,686,669 | BOYAmt |
| EOY | $13,774,497 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,629,438 | BOYAmt |
| EOY | $7,746,716 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,724 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $847,915 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $220,311 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $551,484 | BOYAmt |
| EOY | $627,604 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,000,090 | BOYAmt |
| EOY | $4,068,262 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,876,405 | BOYAmt |
| EOY | $26,217,079 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,825,352 | BOYAmt |
| EOY | $5,648,270 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $180 | BOYAmt |
| EOY | $180 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,000 | BOYAmt |
| EOY | $6,250 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,605 | BOYAmt |
| EOY | $12,469 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,868,137 | BOYAmt |
| EOY | $5,667,169 | 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 | $3,941,596 | BOYAmt |
| EOY | $15,718,434 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,066,672 | BOYAmt |
| EOY | $4,831,476 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,008,268 | BOYAmt |
| EOY | $20,549,910 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,876,405 | BOYAmt |
| EOY | $26,217,079 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $11,041,642 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $1,500,000 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,109,259 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,513,297 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,675,674 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,935,324 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,815,477 | CurrentTaxYearAmt |
| Total | $40,049,031 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,109,259 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,513,297 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,675,674 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,935,324 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,815,477 | CurrentTaxYearAmt |
| Total | $40,049,031 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,033,408 | SubstantialContributorsTotAmt |
| Public Support Total170 | $37,015,623 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $17,693 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $323,134 | CurrentTaxYearAmt |
| Total | $340,827 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $1,645 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,397 | CurrentTaxYearAmt |
| Total | $5,042 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $40,394,900 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,215,724 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.91630 | PublicSupportCY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $175,000 | OtherCostOrOtherBasisAmt |
| Book Value | $175,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $128,534 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,218 | DepreciationAmt |
| Book Value | $123,316 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $127,045 | OtherCostOrOtherBasisAmt |
| Depreciation | $48,200 | DepreciationAmt |
| Book Value | $78,845 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $49,077 | OtherCostOrOtherBasisAmt |
| Depreciation | $43,141 | DepreciationAmt |
| Book Value | $5,936 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $368,259 | OtherCostOrOtherBasisAmt |
| Depreciation | $123,752 | DepreciationAmt |
| Book Value | $244,507 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $627,604 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEPOSIT | $4,000 |
| RIGHT-OF-USE ASSET | $11,852 |
| INVESTMENT IN JOINT VENTURES | $4,052,410 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $4,068,262 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LOANS PAYABLE | Desc |
| Amt | $12,469 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $12,469 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $20,142,008 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $20,142,008 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $20,142,008 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,100,366 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,100,366 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,100,366 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION DETERMINES WHETHER ITS TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY BASED ON THE TECHNICAL MERITS OF THE POSITIONS. AS OF JUNE 30, 2025, THE ORGANIZATION HAS REVIEWED ITS TAX POSITIONS AND HAS CONCLUDED NO RESERVE FOR UNCERTAIN TAX POSITIONS IS REQUIRED. THE ORGANIZATION'S EXEMPT ORGANIZATION INFORMATION RETURNS ARE SUBJECT TO REVIEW THROUGH THREE YEARS AFTER THE DATE OF FILING FOR FEDERAL AND FOUR YEARS AFTER THE DATE OF FILING FOR CALIFORNIA. | ExplanationTxt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Agrmt Prof Fundraising Acty | 0 | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARY M SCHMIDT | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 254 SWETT ROAD | AddressLine1Txt |
| City | WOODSIDE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94062 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | PROFESSIONAL WHO PERFORMED FUNDRAISING SUPPORT SERVICES. | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $0 | GrossReceiptsAmt |
| Retained By Contractor | $17,050 | RetainedByContractorAmt |
| Net To Organization | $0 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $17,050 | TotalRetainedByContractorsAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt | IRC SectionIRCSectionDesc |
|---|---|---|---|---|---|---|---|---|
| LIBERATION PARK RESIDENCES LP | ||||||||
| 447 MINNA STREET 4TH FLOOR | SAN FRANCISCO | CA | 94103 | 932282778 | $510,000 | $0 | REAL ESTATE DEVELOPMENT | |
| LIBERATION PARK MARKET HALL | ||||||||
| 447 MINNA STREET 4TH FLOOR | SAN FRANCISCO | CA | 94103 | 884017793 | $1,125,060 | $0 | REAL ESTATE DEVELOPMENT | 501(C)(3) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | DISBURSEMENT PROTOCOL: A. DOCUMENTED AGREEMENTS: A JOINT VENTURE / DEVELOPMENT AGREEMENT IS FIRST ESTABLISHED WITH EACH PARTNER. EACH AGREEMENT CONTAINS A BUDGET AND OUTLINES THE PROCESS FOR APPROVING AND MAKING DISBURSEMENTS, INCLUDING REQUIRED SIGNATURES, TIMELINES, AND LIMITATIONS ON WHAT CONSTITUTES A LEGITIMATE EXPENSE. B. EXPENSE CATEGORIES: EXPENSES ARE IDENTIFIED IN EACH JOINTLY APPROVED BUDGET AND CATEGORIZED (E.G., CONSTRUCTION, MAINTENANCE, OPERATING COSTS, DEBT REPAYMENT) WITH DEFINED SPENDING LIMITS. NO VENDOR CONTRACT IS SIGNED WITHOUT AN ANTICIPATED FUNDING SOURCE. C. PAYMENTS: INVOICES MAY BE PAID THAT ARE INCLUDED IN THE APPROVED BUDGET AND IN ACCORDANCE WITH AN APPROVED CONTRACT. NO PAYMENT IS PROCESSED WITHOUT ADEQUATE CASH BALANCES. TRACKING AND MONITORING DISBURSEMENTS: A. CENTRALIZED DATABASE: ALL DISBURSEMENTS ARE RECORDED IN BCZ'S QUICKBOOKS ACCOUNTING SYSTEM AND INCLUDE THE DATE, AMOUNT, PURPOSE, AND RELEVANT NOTES. B. REPORTING AND TRANSPARENCY: REPORTS ARE GENERATED AND REVIEWED AT INTERNAL BI-WEEKLY REAL ESTATE FINANCIAL AND CASH FLOW REVIEW MEETINGS. REPORTS ARE PREPARED TO ANALYZE APPROVED VS. COMPLETED REQUESTS, AS WELL AS VARIANCES TO BUDGET. C. DISBURSEMENT REVIEW: REGULAR MEETINGS ARE HELD, AT LEAST MONTHLY, WITH JV PARTNERS TO REVIEW RECENT DISBURSEMENTS AND UPCOMING EXPENDITURE REQUIREMENTS RELATED TO A JOINTLY APPROVED BUDGET. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CAROLYN JOHNSON | ||||||||||||||
| CEO | $299,522 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $118 | $0 | $299,640 | $0 | $0 | $0 |
| LANETHA OLIVER | ||||||||||||||
| COO | $189,844 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $8,729 | $0 | $198,573 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY THE CEO AND THE AUDIT COMMITTEE PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. |
| FORM 990, PART VI, SECTION B, LINE 15 | OUR COMMITMENT TO FINANCIAL INTEGRITY EXTENDS TO OUR EXECUTIVE COMPENSATION. THE CEO'S SALARY IS DETERMINED BY THE BOARD OF DIRECTORS, WHILE KEY EMPLOYEE COMPENSATION IS INFORMED BY MARKET COMPARABILITY DATA AND BOARD CONSULTATION. ALL DELIBERATIONS AND FINAL DECISIONS ARE CONTEMPORANEOUSLY DOCUMENTED, ENSURING FULL TRANSPARENCY. THIS REVIEW PROCESS WAS MOST RECENTLY CONDUCTED IN 2025. |
| FORM 990, PART VI, SECTION C, LINE 19 | WE ARE COMMITTED TO FULL ORGANIZATIONAL TRANSPARENCY. OUR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. WE WELCOME INQUIRIES FROM OUR COMMUNITY AND PARTNERS WHO WISH TO LEARN MORE ABOUT OUR OPERATIONS. |
| FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 864,993. MANAGEMENT AND GENERAL EXPENSES 277,036. FUNDRAISING EXPENSES 3,083. TOTAL EXPENSES 1,145,112. |
| LINE 13: INVESTMENTS - PROGRAM RELATED | RECLASSIFCIATION WAS DONE IN THE BEGINNING OF THE YEAR BALANCES AS THESE AMOUNTS RELATE TO JOINT VENTURES. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | EINEIN |
|---|---|---|---|---|---|---|---|---|---|
| LIBERATION PARK RESIDENCES LLC | |||||||||
| 6955 FOOTHILL BOULEVARD | OAKLAND | CA | 94605 | INVESTMENT IN REAL ESTATE DEVELOPMENT | CA | $0 | $0 | BLACK CULTURAL ZONE COMMUNITY DEVELOPMENT CORPORATION | |
| BRIGHTER BANCROFT SENIORS LLC | |||||||||
| 8321 INTERNATIONAL BLVD | OAKLAND | CA | 94621 | INVESTMENT IN REAL ESTATE DEVELOPMENT | CA | $0 | $0 | BLACK CULTURAL ZONE COMMUNITY DEVELOPMENT CORPORATION | |
| LIBERATED LAND STEWARDS LLC | |||||||||
| 8321 INTERNATIONAL BLVD | OAKLAND | CA | 94621 | INVESTMENT IN REAL ESTATE DEVELOPMENT | CA | $0 | $0 | BLACK CULTURAL ZONE COMMUNITY DEVELOPMENT CORPORATION | 992053613 |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (13 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| LIBERATION PARK MARKET HALL | ||||||||||
| 447 MINNA STREET | SAN FRANCISCO | CA | 94103 | 884017793 | REAL ESTATE DEVELOPMENT | CA | 501(C)(3) | LINE 12A, I | COMMUNITY ARTS STABILIZATION TRUST | 0 |
| LIBERATED LAND STEWARDS NCD03 | ||||||||||
| 8321 INTERNATIONAL BLVD | OAKLAND | CA | 94621 | 333103436 | REAL ESTATE DEVELOPMENT | CA | 501(C)(3) | LINE 12A, I | BLACK CULTURAL ZONE COMMUNITY DEVELOPMENT CORPORATION | Yes (1) |
| LIBERATED LAND STEWARDS NCD05 | ||||||||||
| 8321 INTERNATIONAL BLVD | OAKLAND | CA | 94621 | 332021420 | REAL ESTATE DEVELOPMENT | CA | 501(C)(3) | LINE 12A, I | BLACK CULTURAL ZONE COMMUNITY DEVELOPMENT CORPORATION | Yes (1) |
| LIBERATED LAND STEWARDS NCD16 | ||||||||||
| 9240-9244 MACARTHUR BLVD | OAKLAND | CA | 94605 | 333172639 | REAL ESTATE DEVELOPMENT | CA | 501(C)(3) | LINE 12A, I | BLACK CULTURAL ZONE COMMUNITY DEVELOPMENT CORPORATION | Yes (1) |
| LIBERATED LAND STEWARDS NCD17 | ||||||||||
| 2750 - 73RD AVE | OAKLAND | CA | 94605 | 333793186 | REAL ESTATE DEVELOPMENT | CA | 501(C)(3) | LINE 12A, I | BLACK CULTURAL ZONE COMMUNITY DEVELOPMENT CORPORATION | Yes (1) |
| LIBERATED LAND STEWARDS NCD12 | ||||||||||
| 8321 INTERNATIONAL BLVD | OAKLAND | CA | 94621 | 333071550 | REAL ESTATE DEVELOPMENT | CA | 501(C)(3) | LINE 12A, I | BLACK CULTURAL ZONE COMMUNITY DEVELOPMENT CORPORATION | Yes (1) |
| LIBERATED LAND STEWARDS NCD4 | ||||||||||
| 8321 INTERNATIONAL BLVD | OAKLAND | CA | 94621 | 331116331 | REAL ESTATE DEVELOPMENT | CA | 501(C)(3) | LINE 12A, I | BLACK CULTURAL ZONE COMMUNITY DEVELOPMENT CORPORATION | Yes (1) |
| LIBERATED LAND STEWARDS NCD5 | ||||||||||
| 8321 INTERNATIONAL BLVD | OAKLAND | CA | 94621 | 333154090 | REAL ESTATE DEVELOPMENT | CA | 501(C)(3) | LINE 12A, I | BLACK CULTURAL ZONE COMMUNITY DEVELOPMENT CORPORATION | Yes (1) |
| LIBERATED LAND STEWARDS NCD6 | ||||||||||
| 8321 INTERNATIONAL BLVD | OAKLAND | CA | 94621 | 334616934 | REAL ESTATE DEVELOPMENT | CA | 501(C)(3) | LINE 12A, I | BLACK CULTURAL ZONE COMMUNITY DEVELOPMENT CORPORATION | Yes (1) |
| LIBERATED LAND STEWARDS NCD7 | ||||||||||
| 8321 INTERNATIONAL BLVD | OAKLAND | CA | 94621 | 392606836 | REAL ESTATE DEVELOPMENT | CA | 501(C)(3) | LINE 12A, I | BLACK CULTURAL ZONE COMMUNITY DEVELOPMENT CORPORATION | Yes (1) |
| LIBERATED LAND STEWARDS NCD8 | ||||||||||
| 8321 INTERNATIONAL BLVD | OAKLAND | CA | 94621 | 334873695 | REAL ESTATE DEVELOPMENT | CA | 501(C)(3) | LINE 12A, I | BLACK CULTURAL ZONE COMMUNITY DEVELOPMENT CORPORATION | Yes (1) |
| LIBERATED LAND STEWARDS NCD9 | ||||||||||
| 8321 INTERNATIONAL BLVD | OAKLAND | CA | 94621 | 334873935 | REAL ESTATE DEVELOPMENT | CA | 501(C)(3) | LINE 12A, I | BLACK CULTURAL ZONE COMMUNITY DEVELOPMENT CORPORATION | Yes (1) |
| LIBERATED LAND STEWARDS NCD10 | ||||||||||
| 8321 INTERNATIONAL BLVD | OAKLAND | CA | 94621 | 393225950 | REAL ESTATE DEVELOPMENT | CA | 501(C)(3) | LINE 12A, I | BLACK CULTURAL ZONE COMMUNITY DEVELOPMENT CORPORATION | Yes (1) |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Predominant Income TypePredominantIncomeTypeTxt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd | OwnershipOwnershipPct |
|---|---|---|---|---|---|---|---|---|---|---|---|
| LIBERATION PARK RESIDENCES LP | |||||||||||
| 22645 GRAND STREET | HAYWARD | CA | 94541 | 932282778 | RENTAL HOUSING DEVELOPMENT | CA | EDEN HOUSING INC | RELATED | 0 | 0 | 0.49000 |
| BRIGHTER BANCROFT SENIORS LP | |||||||||||
| 8321 INTERNATIONAL BLVD | OAKLAND | CA | 94621 | REAL ESTATE DEVELOPMENT | CA | RELATED | 0 | 0 | 0.49000 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|
| LIBERATION PARK RESIDENCES LP | |
| B | FMV |
| LIBERATION PARK MARKET HALL | |
| B | FMV |
| BRIGHTER BANCROFT SENIORS LP | |
| B | FMV |
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