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    <ReturnTs>2024-11-19T17:04:08-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>Smith &amp; Company CPA</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>1527 5th Ave</AddressLine1Txt>
        <CityNm>San Rafael</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94901</ZIPCd>
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    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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        <BusinessNameLine1Txt>Balboa Village Merchants Association</BusinessNameLine1Txt>
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      <BusinessNameControlTxt>BALB</BusinessNameControlTxt>
      <PhoneNum>4153956275</PhoneNum>
      <USAddress>
        <AddressLine1Txt>860 41st Avenue</AddressLine1Txt>
        <CityNm>San Francisco</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94121</ZIPCd>
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      <PersonNm>Marjan Philhour</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2024-11-19</SignatureDt>
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    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Lawrence S Smith CPA</PreparerPersonNm>
      <PTIN>P00637863</PTIN>
      <PhoneNum>4154585100</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>https://www.balboavillagesf.org</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>178245</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>162500</ContributionsGiftsGrantsEtcAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">15745</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>10962</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>4783</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>167283</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>26880</GrantsAndSimilarAmountsPaidAmt>
      <PrintingPublicationsPostageAmt>4542</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>86937</OtherExpensesTotalAmt>
      <TotalExpensesAmt>118359</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>48924</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>33591</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>82515</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>10727</BOYAmt>
        <EOYAmt>61229</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>22864</BOYAmt>
        <EOYAmt>21286</EOYAmt>
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        <EOYAmt>82515</EOYAmt>
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      <PrimaryExemptPurposeTxt>To operate an inclusive business community open to all merchants on Balboa Street from 30th Ave to 45th Ave currently, and grow to invite adjacent area interested merchants.To serve the business and the residential community through maintenance and security effort work with other local agencies and promote awareness of clean streets with the merchants.To serve the merchants with marketing efforts that leverage our power in numbers, establishing the awareness of the area with residents within a 1 mile radius, our immediate customer base, and the whole Richmond District until "Everyone in the Richmond District Knows Every Single Shop in the Balboa Village."</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>BALBOA VILLAGE MERCHANTS ASSOCIATION OPERATES AS AN INCLUSIVE BUSINESS COMMUNITY OPEN TO ALL MERCHANTS ON BALBOA STREET, SAN FRANCISCO AND MAKING THIS NEIGBORHOOD LIVEABLE, VIBRANT, AND ENJOYABLE. IN 2023 ASSOCIATION ORGANIZIED SUCCESSFULL COMMUNITY EVENTS SUCH AS ART WALK, BALBOA, BALBOA JINGLE.</DescriptionProgramSrvcAccomTxt>
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      <TotalProgramServiceExpensesAmt>101940</TotalProgramServiceExpensesAmt>
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        <PersonNm>Marjan Philhour</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Suzie Ferras</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
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      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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        <PersonNm>Marjan Philhour</PersonNm>
        <USAddress>
          <AddressLine1Txt>3521 Balboa St</AddressLine1Txt>
          <CityNm>San Francisco</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94121</ZIPCd>
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      <ForeignOfficeInd>false</ForeignOfficeInd>
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      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
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          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <Event1Nm>Art Walk</Event1Nm>
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        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.1</FormAndLineReferenceDesc>
        <ExplanationTxt>| Donee's Name: CLEMENT STREET MERCHANTS ASSOCIATION | Donee's Address: 401 CLEMENT STREET SAN FRANCISCO CA 94118 | Cash Amount Given: $11666</ExplanationTxt>
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        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.2</FormAndLineReferenceDesc>
        <ExplanationTxt>| Donee's Name: NORTH EAST MISSION BUSINESS ASSOCIATION | Donee's Address: 2736 16TH STREET SAN FRANCISCO CA 94103 | Cash Amount Given: $15214</ExplanationTxt>
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        <ExplanationTxt>Advertising and Promotion $1271</ExplanationTxt>
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        <ExplanationTxt>PROFESSIONAL FEES $59768</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPLIES $7735</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT RENTAL $4523</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>BUSINESS MEALS $84</ExplanationTxt>
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