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        <RelatedOrExemptFuncIncomeAmt>905797</RelatedOrExemptFuncIncomeAmt>
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      <TotalProgramServiceRevenueAmt>905797</TotalProgramServiceRevenueAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>905797</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>905797</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalRevenueGrp>
      <OtherExpensesGrp>
        <Desc>BANK FEES</Desc>
        <TotalAmt>24</TotalAmt>
        <ManagementAndGeneralAmt>24</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>24</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>24</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>905873</EOYAmt>
      </CashNonInterestBearingGrp>
      <TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>905873</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>100</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>100</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>905773</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>905773</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>905873</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>905773</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearAmt>905797</CurrentTaxYearAmt>
        <TotalAmt>905797</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearAmt>905797</CurrentTaxYearAmt>
        <TotalAmt>905797</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>905797</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearAmt>905797</CurrentTaxYearAmt>
        <TotalAmt>905797</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART III, SHORT YEAR EXPLANATION:</FormAndLineReferenceDesc>
        <ExplanationTxt>DOWNTOWN SANTA BARBARA IMPROVEMENT ASSOCIATION SERVICES OFFICIALLY BEGAN SEPT. 2025 AND SUPPORTED APPROXIMATELY 88 BLOCK FACES OF THE DISTRICT AND RESPONDED TO APPROXIMATELY 30 SERVICE REQUESTS FROM BUSINESSES AND PROPERTY OWNERS MONTHLY WITH A 12 MINUTE RESPONSE TIME, CONTRIBUTING TO A CLEANER, MORE WELCOMING DOWNTOWN ENVIRONMENT FOR RESIDENTS AND VISITORS.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE ACCOUNTANT/CPA IN COORDINATION WITH THE EXECUTIVE DIRECTOR. A DRAFT OF THE RETURN IS FIRST REVIEWED BY THE EXECUTIVE DIRECTOR, BOARD TREASURER AND PRESIDENT FOR ACCURACY AND COMPLETENESS, INCLUDING VERIFICATION OF PROGRAM DESCRIPTIONS, FINANCIAL INFORMATION, AND GOVERNANCE DISCLOSURES. AFTER THIS INTERNAL REVIEW, THE DRAFT FORM 990 IS DISTRIBUTED ELECTRONICALLY TO ALL MEMBERS OF THE BOARD OF DIRECTORS IN ADVANCE OF THE FILING DEADLINE. BOARD MEMBERS ARE GIVEN THE OPPORTUNITY TO ASK QUESTIONS AND REQUEST CLARIFICATIONS AT A SCHEDULED BOARD MEETING OR VIA EMAIL. ONCE ALL QUESTIONS HAVE BEEN ADDRESSED AND ANY NECESSARY REVISIONS ARE MADE, THE BOARD AUTHORIZES THE FILING, AND THE FINAL FORM 990 IS SUBMITTED TO THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>DSBIA REQUIRES EACH DIRECTOR AND OFFICER TO COMPLETE AND SIGN A CONFLICT-OF-INTEREST DISCLOSURE UPON JOINING THE BOARD AND AT LEAST ANNUALLY THEREAFTER, IDENTIFYING ANY RELATIONSHIPS, FINANCIAL OR OTHERWISE, THAT COULD GIVE RISE TO A POTENTIAL CONFLICT. AT EACH BOARD OR COMMITTEE MEETING, MEMBERS ARE REMINDED OF THEIR OBLIGATION TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS RELATED TO AGENDA ITEMS. WHEN A CONFLICT IS IDENTIFIED, THE INTERESTED PERSON IS REQUIRED TO DISCLOSE THE NATURE OF THE CONFLICT AND RECUSE THEMSELVES FROM VOTING (AND, WHEN APPROPRIATE, FROM DISCUSSION) ON THE MATTER. THE EXISTENCE OF ANY CONFLICTS AND THE RECUSAL OR OTHER ACTION TAKEN ARE DOCUMENTED IN THE MINUTES. THE EXECUTIVE DIRECTOR AND EXECUTIVE COMMITTEE MONITOR COMPLETION OF ANNUAL DISCLOSURE FORMS AND ENSURE THAT PROCEDURES OUTLINED IN THE POLICY ARE FOLLOWED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AS FOLLOWS: (1) THE ORGANIZATION'S FORM 990 AND KEY GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST FROM THE ORGANIZATION'S OFFICE VIA EMAIL, MAIL, OR IN-PERSON REVIEW. (2) THE ORGANIZATION POSTS FINANCIALS, AND MINUTES AS PART OF BOARD PACKETS ON THE WEBSITE DOWNTOWNSB.ORG IN COMPLIANCE WITH BROWN ACT. (3) THE ORGANIZATION ALSO COMPLIES WITH ALL PUBLIC INSPECTION REQUIREMENTS FOR FORM 990 AND EXEMPTION APPLICATIONS UNDER IRS REGULATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>