2025-04-13T12:10:40-05:00 2024-06-30 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2023-07-01 800304869 YERBA BUENA COMMUNITY BENEFIT DISTRICT YERB 4159194049 149 NATOMA STREET SAN FRANCISCO CA 94103 SCOTT ROWITZ EXECUTIVE DIRECTOR 4159194049 2025-04-11 1 0 MICHAEL LUMSDEN P01262236 4159561500 2025-04-11 2023 2025-03-06 01:10:19Z X SCOTT ROWITZ 149 NATOMA STREET SAN FRANCISCO CA 94103 4060007 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. 28 28 23 50 0 0 199524 373432 3402596 3506731 91537 179844 0 0 3693657 4060007 165989 147000 0 0 559850 696787 0 0 49183 3246912 2873873 3972751 3717660 -279094 342347 5052979 5366262 559581 530517 4493398 4835745 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 1731859 12500 1640283 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 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. 918417 0 1309808 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 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 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. 492376 134500 556640 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. 13574 0 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. 13574 0 0 3156226 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 38 0 1 23 1 0 0 0 0 0 0 0 0 0 0 0 0 X 28 28 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 SAN FRANCISCO CA 94103 LISA KIRVIN CHAIR THRU 1/2024 / DIR START 1/2024 2.00 X X 0 0 0 RACHEL GORDON VICE CHAIR THRU 1/2024 / CHAIR START 1/2024 2.00 X X 0 0 0 ANITA ENGLES VICE CHAIR START 1/2024 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 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 JENNIFER DE PALM DIRECTOR 1.00 X 0 0 0 OPIO DUPREE DIRECTOR 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 TED GRAFF DIRECTOR 1.00 X 0 0 0 KATHARINE GREENBAUM DIRECTOR THRU 1/2024 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 LINDSEY LEE DIRECTOR 1.00 X 0 0 0 AARON LIMA DIRECTOR 1.00 X 0 0 0 TOM MAGUIRE DIRECTOR THRU 10/2023 1.00 X 0 0 0 JOHN MCBRIDE DIRECTOR 1.00 X 0 0 0 JOHN MERRITT DIRECTOR 1.00 X 0 0 0 JASON PHILLIPS DIRECTOR THRU 8/2023 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 MARK VANDERWIELEN DIRECTOR 1.00 X 0 0 0 JULIE VAN'T HUL DIRECTOR 1.00 X 0 0 0 ADINE VARAH DIRECTOR THRU 1/2024 1.00 X 0 0 0 LARRY WEINER DIRECTOR 1.00 X 0 0 0 MONETTA WHITE DIRECTOR THRU 1/2024 1.00 X 0 0 0 SCOTT ROWITZ EXECUTIVE DIRECTOR 40.00 X 216795 0 38729 CONSTANCE CAVALLAS DEPUTY DIRECTOR 40.00 X 135500 0 12476 RICHARD CICCARONE DIR. BRANDING, ACTIVATIONS, MARKETING 40.00 X 104127 0 16151 456422 0 67356 3 0 1 0 STREETPLUS COMPANY LLC 154 CONOVER STREET BROOKLYN NY 11231 CLEANING SERVICES AND COMMUNITY GUIDES 1784038 SAN FRANCISCO POLICE DEPARTMENT 1245 3RD STREET 6TH FLOOR SAN FRANCISCO CA 94158 PUBLIC SAFETY SERVICES 333681 THE YERBA BUENA GARDENS CONSERVANCY 750 HOWARD STREET SAN FRANCISCO CA 94103 GREENING / LANDSCAPING SERVICES 196514 3 165831 207601 373432 ASSESSMENT REVENUE 900099 3506316 3506316 OTHER PROGRAM REVENUE 900099 415 415 3506731 179844 179844 4060007 3506731 0 179844 X 147000 147000 255524 166274 71627 17623 367467 239117 103006 25344 8723 5677 2445 601 23242 15124 6515 1603 41831 27220 11726 2885 19364 19364 63637 63637 2163295 2135602 27244 449 102346 100185 2161 15621 2711 12891 19 94558 68057 26501 39987 23224 16763 9558 6220 2679 659 9998 9998 73762 73762 19816 19816 EVENTS 96757 96756 1 GREENING EXPENSES 69233 69233 BAD DEBT EXPENSE 23467 23467 UNIFORMS 5937 5937 66537 47889 18648 3717660 3156226 512251 49183 262611 68138 3983476 4654018 42169 0 21910 12381 37562 33002 745888 401987 421546 343901 283705 254822 5052979 5366262 274412 270069 285169 260448 559581 530517 X 4482148 4835745 11250 0 4493398 4835745 5052979 5366262 342347 0 X 0 1 X 1 0 X 4395 33250 156425 199524 373432 767026 3176246 3143384 3286253 3394791 3506316 16506990 3180641 3176634 3442678 3594315 3879748 17274016 17274016 24115 1833 610 91537 179844 297939 16383 16383 17588338 111779 0.98210 0.99020 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 16,383. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 102473 X 0 294309 55049 239260 6920 6074 846 444659 340864 103795 343901 LEASE LIABILITIES - OPERATING LEASES 260448 260448 X 4207659 147652 147652 4060007 0 4060007 3865312 147652 147652 3717660 0 3717660 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, 2024 AND 2023 REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. 1 FILIPINO-AMERICAN DEVELOPMENT FOUNDATION 1010 MISISON STREET SUITE B SAN FRANCISCO CA 94103 943300090 501(C)(3) 32500 0 TO SUPPORT THE PAROL LANTERN FESTIVAL; TO SUPPORT FUNDING FOR THE DESIGN, FABRICATION, PURCHASE, AND INSTALLATION OF PAROL LIGHTING IN THE MISSION STREET TUNNEL ENTRANCE TO CREATE A SAFE, WELCOMING SPACE FOR RESIDENTS, WORKERS, AND VISITORS. YERBA BUENA ARTS & EVENTS DBA YERBA BUENA GARDENS FESTIVAL 760 HOWARD STREET SAN FRANCISCO CA 94103 943368964 501(C)(3) 25000 0 TO SUPPORT THE HALLOWEEN HOOPLA; TO SUPPORT YERBA BUENA MAGIC, A SERIES OF LIVE OUTDOOR PERFORMANCES AND ACTIVATIONS FROM MAY TO OCTOBER, FEATURING OVER 30 FAMILY FRIENDLY, CULTURALLY-DIVERSE PERFORMANCES FREE OF CHARGE. MUSEUM OF THE AFRICAN DIASPORA (MOAD) 685 MISSION STREET SAN FRANCISCO CA 94105 943338239 501(C)(3) 18000 0 TO SUPPORT THE JUNETEENTH CELEBRATION; TO SUPPORT THE EXHIBITS, INTERACTIVE, AND MULTI-MEDIA PROGRAMMING; AND FREE DAYS ON MLK DAY. KULTIVATE LABS 1010 MISSION STREET SAN FRANCISCO CA 94103 821081068 501(C)(3) 17500 0 TO SUPPORT A SERIES OF CULTURE CRAWLS AND FESTIVALS IN THE YBCBD AND POP-UP ART EXHIBITS IN EMPTY STOREFRONTS IN THE YBCBD; TO SUPPORT THE BE FREE FESTIVAL. RENAISSANCE ENTREPRENEURSHIP CENTER 275 5TH STREET FLOOR 2 SAN FRANCISCO CA 94103 942793122 501(C)(3) 12500 0 TO SUPPORT COMMISSIONING THREE MURALS ON ITS HIGHLY VISIBLE FACADE THAT WILL BE VISIBLE AT BOTH STREET AND ELEVATED (HIGHWAY) LEVELS. CHILDREN'S CREATIVITY MUSEUM 221 FOURTH STREET SAN FRANCISCO CA 94103 943178735 501(C)(3) 10000 0 FOR A SERIES OF ASIAN-AMERICAN / PACIFIC ISLANDER FOCUSED COLLABORATIONS AND EVENTS IN 2024. SAN FRANCISCO MUSEUM OF MODERN ART 151 THIRD STREET SAN FRANCISCO CA 94103 941156300 501(C)(3) 10000 0 TO SUPPORT FIRST THURSDAYS AT THE SFMOMA YERBA BUENA CENTER FOR THE ARTS 701 MISSION STREET SAN FRANCISCO CA 94103 943042571 501(C)(3) 10000 0 TO SUPPORT PUBLIC ART COMMISSION TO DEVELOP MULTI-DISCIPLINARY ART FOR AN OUTDOOR LOCATION ON YBCA'S BUILDING OR IN THE SURROUNDING GARDENS. 8 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 SCOTT ROWITZ EXECUTIVE DIRECTOR 216795 0 0 0 0 0 6650 0 32079 0 255524 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 CLEANING SERVICES: PROGRAM SERVICE EXPENSES 1,398,052. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,398,052. COMMUNITY GUIDES: PROGRAM SERVICE EXPENSES 462,532. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 462,532. CONSULTING FEES: PROGRAM SERVICE EXPENSES 3,592. MANAGEMENT AND GENERAL EXPENSES 25,419. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,011. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 4,237. MANAGEMENT AND GENERAL EXPENSES 1,825. FUNDRAISING EXPENSES 449. TOTAL EXPENSES 6,511. PUBLIC SAFETY SERVICES: PROGRAM SERVICE EXPENSES 267,189. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 267,189.