2024-05-07T15:10:35-05:00 2023-06-30 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2022-07-01 800304869 YERBA BUENA COMMUNITY BENEFIT DISTRICT YERB 4159194049 750 HOWARD STREET SAN FRANCISCO CA 94103 SCOTT ROWITZ EXECUTIVE DIRECTOR 4159194049 2024-05-07 1 SCOTT ROWITZ 999009999 0 MICHAEL LUMSDEN P01262236 4159561500 2024-05-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SCOTT ROWITZ 750 HOWARD STREET SAN FRANCISCO CA 94103 3693657 0 X WWW.YBCBD.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. 23 23 5 50 0 0 156425 199524 3309746 3402596 610 91537 0 0 3466781 3693657 158352 165989 0 0 595978 559850 0 0 47472 2673695 3246912 3428025 3972751 38756 -279094 5026110 5052979 253618 559581 4772492 4493398 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 1536845 32500 1591789 CLEANING AND STREETSCAPE IMPROVEMENTS - THE CLEAN TEAM ("TEAM") WORKS TO IMPROVE THE APPEARANCE AND CLEANLINESS OF THE DISTRICT DAILY FROM 6:00 AM TO 9:00 PM. THE TEAM STREAM 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 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. 1145250 4000 1271085 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 MIDNIGHT, SEVEN DAYS A WEEK. THE YBCBD ALSO ENGAGES TWO SOCIAL SERVICES SPECIALISTS 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 10 HOURS PER DAY, 7 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 INSTRUCTIONS. THE ADDITIONAL POLICE PRESENCE ADDS 70 HOURS PER WEEK OF POLICE TIME TO THE 5,000 HOURS A WEEK ALREADY PROVIDED BY THE SOUTHERN DISTRICT POLICE STATION. 602392 129489 539722 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. 2000 0 SPONSORED PROJECTS - THE ANNIE NORTH PLAZA PROJECT WAS MADE POSSIBLE THROUGH A PUBLIC PARTNERSHIP BETWEEN SAN FRANCISCO PUBLIC WORKS, THE YBCBD, AND THE ADJACENT PROPERTY OWNERS TO THE PLAZA. THE NEW DESIGN REMOVED OLD PLANTERS AT THE INTERSECTION OF MARKET STREET AND ANNIE ALLEY TO MEET SEVERAL GOALS OF THE YBCBD'S 2019 STREET LIFE PLAN, SUCH AS CREATING MORE FLEXIBLE OPEN SPACE, AND ESTABLISHING BETTER CONNECTIONS TO ALLEYWAYS (ANNIE, JESSIE, AND STEVENSON). THE PROJECT WAS COMPLETED DURING THE YEAR ENDED JUNE 30, 2022. 2000 0 3286487 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 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 40 0 1 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 23 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 750 HOWARD STREET SAN FRANCISCO CA 94103 LISA KIRVIN CHAIR 2.00 X X 0 0 0 ANITA ENGLES VICE CHAIR 2.00 X X 0 0 0 RACHEL GORDON VICE CHAIR 2.00 X X 0 0 0 SCOTT ROWITZ SECR/TREAS (THRU 9/2022) / EXEC DIR 40.00 X X 26401 0 0 WILLIAM CLEMENTS SECRETARY/TREASURER (START 9/2022) 2.00 X X 0 0 0 JOHN ANDERSON DIRECTOR 1.00 X 0 0 0 KEN BUKOWSKI DIRECTOR 1.00 X 0 0 0 JOE CARRILLO DIRECTOR 1.00 X 0 0 0 CHRISELDA CHEW DIRECTOR (THRU 1/2023) 1.00 X 0 0 0 CLIF CLARK DIRECTOR (THRU 1/2023) 1.00 X 0 0 0 JENNIFER DE PALM DIRECTOR 1.00 X 0 0 0 DUSTIN DURHAM DIRECTOR (THRU 1/2023) 1.00 X 0 0 0 PAUL FRENTSOS DIRECTOR 1.00 X 0 0 0 SEVE GHOSE DIRECTOR 1.00 X 0 0 0 DULCINEA GONZALEZ DIRECTOR 1.00 X 0 0 0 KATHARINE GREENBAUM DIRECTOR 1.00 X 0 0 0 JERMIAH GREGORY DIRECTOR 1.00 X 0 0 0 ANDREW HENNIS DIRECTOR 1.00 X 0 0 0 CRISTINA IBARRA DIRECTOR 1.00 X 0 0 0 MARIA KELLY DIRECTOR 1.00 X 0 0 0 TOM MAGUIRE DIRECTOR (THRU 11/2023) 1.00 X 0 0 0 JOHN MERRITT DIRECTOR 1.00 X 0 0 0 JASON PHILLIPS DIRECTOR (THRU 11/2023) 1.00 X 0 0 0 NATE SAVALZA 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 MICAH TELL DIRECTOR (THRU 1/2023) 1.00 X 0 0 0 ADINE VARAH DIRECTOR 1.00 X 0 0 0 MARK VANDERWIELEN DIRECTOR 1.00 X 0 0 0 MONETTA WHITE DIRECTOR 1.00 X 0 0 0 SHARON DOLAN INTERIM EXEC DIR (7/2022 - 10/2022) 20.00 X 63750 0 0 CONSTANCE CAVALLAS DIRECTOR OF NEIGHBORHOOD SERVICES 40.00 X 116287 0 18549 CATHY MAUPIN FORMER EXEC DIR (THRU 6/2022) 0.00 X 120687 0 28212 327125 0 46761 2 1 0 0 STREETPLUS COMPANY LLC 154 CONOVER STREET BROOKLYN NY 11231 CLEANING SERVICES AND COMMUNITY GUIDES 1767255 SAN FRANCISCO POLICE DEPARTMENT 1245 3RD STREET 6TH FLOOR SAN FRANCISCO CA 94158 ADDITIONAL SECURITY SERVICES 213804 2 110669 88855 199524 ASSESSMENT REVENUE 900099 3394791 3394791 OTHER PROGRAM REVENUE 900099 7805 7805 3402596 91537 91537 3693657 3402596 0 91537 X 162190 162190 3799 3799 203215 118149 70597 14469 259613 150924 90198 18491 10505 6107 3650 748 51991 30225 18063 3703 34526 20072 11995 2459 37549 37549 80860 80860 2229700 2117285 105450 6965 105014 105014 17135 3375 13760 66773 48701 18072 47961 31044 16917 8945 5200 3108 637 5889 5889 63315 63315 20721 20721 GREENING EXPENSES 249685 249685 EVENTS 176305 174745 1560 BAD DEBT EXPENSE 54834 54834 DUES & SUBSCRIPTIONS 37272 27184 10088 44954 32788 12166 3972751 3286487 638792 47472 671128 262611 4131206 3983476 42169 0 21910 30462 37562 749772 328226 189736 421546 3578 283705 5026110 5052979 253618 274412 0 285169 253618 559581 X 4760642 4482148 11850 11250 4772492 4493398 5026110 5052979 -279094 0 X 0 1 X 1 0 X 276060 4395 33250 156425 199524 669654 3078768 3176246 3143384 3286253 3394791 16079442 3354828 3180641 3176634 3442678 3594315 16749096 16749096 31764 24115 1833 610 91537 149859 16383 16383 16915338 136801 0.99020 0.99440 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 16,383. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 137719 X 0 293143 18321 274822 6920 4946 1974 449709 304959 144750 421546 RIGHT OF USE ASSET - OPERATING LEASES 283705 283705 LEASE LIABILITIES - OPERATING LEASES 285169 285169 X 3839279 145622 145622 3693657 0 3693657 4118373 145622 145622 3972751 0 3972751 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: THE YBCBD RECOGNIZES A THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN, OR EXPECTED TO BE TAKEN, IN A TAX RETURN AND REQUIRES THE AFFIRMATIVE EVALUATION THAT IS MORE-LIKELY-THAN-NOT, BASED ON THE TECHNICAL MERITS OF A TAX POSITION, THAT AN ORGANIZATION IS ENTITLED TO ECONOMIC BENEFITS RESULTING FROM TAX POSITIONS TAKEN IN INCOME TAX RETURNS. FOR TAX EXEMPT ENTITIES, FAVORABLE TAX STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, AS EVENTS 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. THE YBCBD'S EVALUATION ON JUNE 30, 2023 AND 2022 REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. 1 CALIFORNIA HISTORICAL SOCIETY 678 MISSION STREET SAN FRANCISCO CA 94105 940385620 501(C)(3) 10000 0 SUPPORT FOR "CALIFORNIA STORIES: REAL LIFE & MYTH MAKING IN THE RANCHO PERIOD" FILIPINO-AMERICAN DEVELOPMENT FOUNDATION 1010 MISSION STREET SUITE B SAN FRANCISCO CA 94103 943300090 501(C)(3) 12500 0 SUPPORT FOR PAROL LANTERN FESTIVAL KULTIVATE LABS 1010 MISSION STREET SAN FRANCISCO CA 94117 821081068 501(C)(3) 10000 0 SUPPORT FOR THE PHILIPPINE INDEPENDENCE CRAWL AND MURAL LIVABLE CITY 301 8TH STREET SUITE 235 SAN FRANCISCO CA 94103 943350190 501(C)(3) 10000 0 SUPPORT THREE PLAY STREETS CAR-FREE STREET ACTIVATIONS MUSEUM OF THE AFRICAN DIASPORA (MOAD) 685 MISSION STREET SAN FRANCISCO CA 94105 943338239 501(C)(3) 22950 0 SUPPORT FOR THE MUSEUM'S PLANNED PROGRAMMING FOR MARTIN LUTHER KING, JR. DAY AND BLACK HISTORY MONTH; SUPPORT FOR A JUNETEENTH CELEBRATION AND SIX MONTHLY FREE DAYS NORTHERN CALIFORNIA DR MARTIN LUTHER KING JR COMMUNITY FOUNDATION 3450 SACRAMENTO STREET SUITE 401 SAN FRANCISCO CA 94118 463584726 501(C)(3) 10000 0 TO FUND THE MARTIN LUTHER KING, JR. BIRTHDAY CELEBRATION RENAISSANCE ENTREPRENEURSHIP CENTER 275 5TH STREET 2ND FLOOR SAN FRANCISCO CA 94103 942793122 501(C)(3) 7500 0 SUPPORT FOR THE PROVISION OF BUSINESS SUPPORT SERVICES TO YERBA BUENA RESIDENTS, NONPROFITS, AND BUSINESS OWNERS SAN FRANCISCO MUSEUM OF MODERN ART 151 THIRD STREET SAN FRANCISCO CA 94103 941156300 501(C)(3) 10000 0 SUPPORT FOR FREE FIRST THURSDAYS PROGRAMMING AND ACTIVITIES SPUR - SAN FRANCISCO BAY AREA PLANNING AND URBAN RESEARCH ASSOCIATION 654 MISSION STREET SAN FRANCISCO CA 94105 941498232 501(C)(3) 12500 0 TO SUPPORT THE CREATING MODEL PLACES EXHIBITION; TO SUPPORT A CONVENING OF COMMUNITY ORGANIZATIONS SERVING NEIGHBORHOODS ADJACENT TO DOWNTOWN SAN FRANCISCO THE CONTEMPORARY JEWISH MUSEUM 736 MISSION STREET SAN FRANCISCO CA 94103 470920831 501(C)(3) 7500 0 SUPPORT FOR FREE FIRST FRIDAYS YERBA BUENA CENTER FOR THE ARTS 701 MISSION STREET SAN FRANCISCO CA 94103 943042571 501(C)(3) 20000 0 SUPPORT PUBLIC ART COMMISSIONS TO DEVELOP MULTI-DISCIPLINARY ART FOR AN OUTDOOR LOCATION ON THE YBCA PREMISES OR SURROUNDING GARDENS. 11 0 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 CATHY MAUPIN FORMER EXEC DIR (THRU 6/2022) 120687 0 0 0 0 0 3621 0 24591 0 148899 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 YBCBD COULD OBTAIN A MORE ADVANTAGEOUS ARRANGEMENT WITH REASONABLE EFFORT, THE BOARD SHALL NOT AUTHORIZE 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 COMMUNITY GUIDES: PROGRAM SERVICE EXPENSES 688,194. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 688,194. CLEANING CONTRACT: PROGRAM SERVICE EXPENSES 1,080,041. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,080,041. PUBLIC SAFETY SERVICES: PROGRAM SERVICE EXPENSES 303,974. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 303,974. CONSULTING FEES: PROGRAM SERVICE EXPENSES 37,200. MANAGEMENT AND GENERAL EXPENSES 100,743. FUNDRAISING EXPENSES 6,000. TOTAL EXPENSES 143,943. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 7,876. MANAGEMENT AND GENERAL EXPENSES 4,707. FUNDRAISING EXPENSES 965. TOTAL EXPENSES 13,548.