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    <ReturnTs>2024-11-01T16:35:29-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>MARK MORIGUCHI</BusinessNameLine1Txt>
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        <AddressLine1Txt>1741 BUCHANAN STREET</AddressLine1Txt>
        <CityNm>SAN FRANCISCO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94115</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
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        <BusinessNameLine1Txt>SAN FRANCISCO COUNCIL OF DISTRICT MERCHANTS ASSOCIATIONS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SANF</BusinessNameControlTxt>
      <PhoneNum>4157163567</PhoneNum>
      <USAddress>
        <AddressLine1Txt>58 WEST PORTAL AVE</AddressLine1Txt>
        <CityNm>SAN FRANCISCO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94127</ZIPCd>
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      <PersonNm>MASOOD SAMEREIE</PersonNm>
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      <SignatureDt>2024-05-31</SignatureDt>
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    <PreparerPersonGrp>
      <PreparerPersonNm>MARK MORIGUCHI</PreparerPersonNm>
      <PTIN>P00085117</PTIN>
      <PhoneNum>4159228200</PhoneNum>
      <PreparationDt>2024-11-01</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>10485</MembershipDuesAmt>
      <InvestmentIncomeAmt>2770</InvestmentIncomeAmt>
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      <PrimaryExemptPurposeTxt>PROVIDE FOR COOPERATION,COORDINATION AND EDUCATION AMOUNG VARIOUS NONPROFIT NEIGHBORHOOD MERCHANT ASSOCIATIONS IN SAN FRANCISCO.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>SERVICES TO PROVIDE COOPERATION, COORDINATION ANDEDUCATION AMONG VARIOUS NONPROFIT NEIGHBORHOOD MERCHANTASSOCIATIONS.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>MASOOD SAMEREIE</PersonNm>
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        <PersonNm>JANET TARLOV</PersonNm>
        <TitleTxt>VICE PRESIDENT AND DIRECTOR</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE ZWIEFELHOFER</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TRACY SYLVESTER</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MORGAN MAPES</PersonNm>
        <TitleTxt>SECRETARY AND DIRECTOR</TitleTxt>
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      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
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      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>MARK MORIGUCHI</PersonNm>
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          <AddressLine1Txt>1741 BUCHANAN STREET</AddressLine1Txt>
          <CityNm>SAN FRANCISCO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94115</ZIPCd>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
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          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <GrossRevenueEvent1Amt>4600</GrossRevenueEvent1Amt>
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        <RentFcltyCostsTotalEventsAmt>8474</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>21119</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>2500</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>27465</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>59558</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-54958</NetIncomeSummaryAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Designated officer to review form 990 prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Organization documents available for public viewing upon appointment.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>Members include nonprofit neighborhood merchant associations.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Members are to state any conflicts of interest.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>REIMBURSEMENTS OF PRIOR PAYMENTS 4275.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MEETINGS 13456.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EVENT EXPENSES 25137.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE 1718.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MERCHANT FEES 225.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>WEB SERVICES 2454.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICE EXPENSE 1047.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPLIES 1157.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>POSTAGE 1515.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>OUTSIDE CONTRACT SERVICES 15594.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>TRANSPORTATION 268.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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