Nonprofit · EIN 20-3417247
CASTRO UPPER MARKET COMMUNITY BENEFIT DISTRICT INC
Tax-exempt · SAN FRANCISCO, CA 94114
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,547,669 | $1,459,060 | $88,609 | $1,219,061 | $457,736 | $761,325 |
| June 30, 2024 | 990 | $1,477,681 | $1,453,078 | $24,603 | $1,053,058 | $380,342 | $672,716 |
| June 30, 2023 | 990 | $1,505,528 | $1,355,921 | $149,607 | $784,437 | $136,324 | $648,113 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $569,494
- of which government grants
- $528,387
- Program service revenue
- $934,704
- Investment income
- $19,471
- Other revenue
- $24,000
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $143,360
- Other salaries and wages
- $73,191
- Salaries, compensation and benefits (total)
- $242,304
- Professional fundraising fees
- $0
- Legal fees
- $1,073
- Accounting fees
- $9,000
- Occupancy
- $43,963
- Travel
- $547
- Program services (functional)
- $1,239,490
- Management and general (functional)
- $219,570
Balance sheet and other
- Total assets, start of year
- $1,053,058
- Total assets, end of year
- $1,219,061
- Total liabilities, end of year
- $457,736
- Net assets, end of year
- $761,325
- Land, buildings and equipment
- $7,394
- Net assets without donor restrictions
- $703,725
- Net assets with donor restrictions
- $57,600
- Gross receipts
- $1,547,669
- Employees
- 3
- Volunteers
- 5
- Year formed
- 2005
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Andrea Aiello | Executive Dir. Officer | 40 | $143,680 | $4,361 |
| Helen Mcclure | Board Member Trustee or director | 1 | $0 | $0 |
| Brendan Smith | Board Member Trustee or director | 0.5 | $0 | $0 |
| Jim Laufenberg | Secretary Trustee or director, Officer | 5 | $0 | $0 |
| Desmond Morgan | Board Member Trustee or director | 0.5 | $0 | $0 |
| Patrick Sahagun | Board Member Trustee or director | 0.5 | $0 | $0 |
| Ben Neidhardt | Vice President Trustee or director, Officer | 0 | $0 | $0 |
| Alan Lau | Vice President Trustee or director | 0 | $0 | $0 |
| Ralph Hibbs | Treasurer Trustee or director, Officer | 5 | $0 | $0 |
| Brittney Beck | Board Member Trustee or director | 0.5 | $0 | $0 |
| Gregory Carey | Board Member Trustee or director | 0.5 | $0 | $0 |
| Nick Engel | Board Member Trustee or director | 0.5 | $0 | $0 |
| Kent Mirkhani | Board Member Trustee or director | 0.5 | $0 | $0 |
| Paul Miller | President Trustee or director, Officer | 0.5 | $0 | $0 |
990 for the year ended June 30, 2024: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Andrea Aiello | Executive Dir. Officer | 40 | $129,741 | $4,200 |
| Helen Mcclure | Board Member Trustee or director | 1 | $0 | $0 |
| Alan Lau | Vice President Trustee or director | 1 | $0 | $0 |
| Jim Laufenberg | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Desmond Morgan | Board Member Trustee or director | 0.5 | $0 | $0 |
| Patrick Sahagun | Board Member Trustee or director | 0.5 | $0 | $0 |
| Billy Lemon | President Trustee or director, Officer | 3 | $0 | $0 |
| Ralph Hibbs | Treasurer Trustee or director, Officer | 5 | $0 | $0 |
| Brittney Beck | Board Member Trustee or director | 0.5 | $0 | $0 |
| Gregory Carey | Board Member Trustee or director | 0.5 | $0 | $0 |
| Nick Engel | Board Member Trustee or director | 0.5 | $0 | $0 |
| Kent Mirkhani | Board Member Trustee or director | 0.5 | $0 | $0 |
| Paul Miller | Board Member Trustee or director | 0.5 | $0 | $0 |
| Leon Shannon | Board Member Trustee or director | 0.5 | $0 | $0 |
990 for the year ended June 30, 2023: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ANDREA AIELLO | EXECUTIVE DIR. Officer | 40 | $116,637 | $3,499 |
| HELEN MCCLURE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ALAN LAU | VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| JIM LAUFENBERG | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| DESMOND MORGAN | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| PATRICK SAHAGUN | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| MISHA LANGLEY | BOARD MEMBER Trustee or director | 0 | $0 | $0 |
| BILLY LEMON | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| RALPH HIBBS | TREASURER Trustee or director, Officer | 5 | $0 | $0 |
| BRITTNEY BECK | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| GREGORY CAREY | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| NICK ENGEL | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| KENT MIRKHANI | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| PAUL MILLER | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
| LEON SHANNON | BOARD MEMBER Trustee or director | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 584 CASTRO STREET 721, SAN FRANCISCO, CA 94114-2512
- In care of
- % ANDREA AIELLO
- Principal officer (990 for 2024)
- Andrea Aiello, 584 CASTRO STREET PMB 721, SAN FRANCISCO, CA 94114
- Signed the 990
- Andrea Aiello, Executive Dir.
- Phone
- (415) 500-1181
- Website
- https://castrocbd.org/
- Return prepared by
- WuHoover & Co LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 20-3417247 or by the name CASTRO UPPER MARKET COMMUNITY BENEFIT DISTRICT INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
PROVIDES SERVICES THAT IMPROVE THE QUALITY OF LIFE IN THE NEIGHBORHOOD, EMPHASIZING CLEAN, SAFE, BEAUTIFUL STREETS. IT ALSO PROMOTES THE AREA'S ECONOMIC VITALITY, FOSTERS THE CASTRO'S UNIQUE DISTRICT IDENTITY, AND HONORS ITS DIVERSE HISTORY.
Program accomplishments
- CLEAN:THE CASTRO CBD KEEPS THE DISTRICT CLEAN. THE CASTRO CLEANS 3 MILES OF SIDEWALK EVERY DAY.CLEANING SERVICES ARE PROVIDED FROM THE PROPERTY LINE TO THE CURB LINE. CLEANING SERVICES INCLUDES: SIDEWALK SWEEPING, POWER WASHING, AND GRAFFITI REMOVAL. THESE SERVICES WERE PROVIDED ALONG THE FRONTAGES OF EACH PARCEL WITHIN THE CASTRO CBD'S BOUNDARIES. THIS INCLUDES MAINTAINING A DISPATCH NUMBER FOR PROPERTY OWNERS, MERCHANTS, AND RESIDENTS TO REPORT CLEANING-RELATED PROBLEMS ON THE SIDEWALK.Expenses $740,612
- PUBLIC SAFETY AND SOCIAL SERVICES:THE CASTRO CARES PROGRAM, FUNDED THROUGH GRANTS AND DONATIONS, IS THE CASTRO CBD'S HOMELESS OUTREACH AND PUBLIC SAFETY PROGRAM. COMMUNITY AMBASSADORS (UNARMED AMBASSADORS) WALK THE DISTRICT BETWEEN THE HOURS OF 7:00 A.M - 7:30 P.M. SEVEN DAYS A WEEK. THEY DE-ESCALATE NEGATIVE STREET BEHAVIOR, PROVIDE OUTREACH TO THE UNHOUSED, COLLABORATE WITH CITY SERVICES, INCLUDING SF POLICE DEPARTMENT, AND RESPOND AND REPORT INCIDENCES. THE CASTRO CBD ALSO OPERATES A DISPATCH NUMBER THAT IS AVAILABLE FOR MERCHANTS, RESIDENTS AND PROPERTY OWNERS IN THE DISTRICT TO USE TO CALL FOR SERVICES. THE FOCUS OF THE COMMUNITY AMBASSADORS IS TO CREATE SIDEWALKS AND PUBLIC SPACES THAT FEEL SAFE AND WELCOMING AND TO PROVIDE ASSISTANCE TO THE UNHOUSED.Expenses $364,475
- MARKETING PROJECTS INCLUDE:RAISED FUNDS FOR THE COLORFUL LED UPLIGHTING OF THE PALM TREES ON THE MARKET STREET MEDIAN.ENSURED JANE WARNER PLAZA, AT THE INTERSECTION OF CASTRO, MARKET AND 17TH STREET, AND HARVEY MILK PLAZA ARE BOTH WELCOMING PUBLIC SPACES CLEAN AND WITH VIBRANT LANDSCAPING. MANAGED AND MAINTAINED SEATING AND BISTRO TABLES IN JANE WARNER PLAZA.THE I'M AVAILABLE CAMPAIGN WAS KEPT UP TO DATE ON WEBSITE, TRACKING COMMERCIAL VACANCIES IN THE DISTRICT.Expenses $134,403
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 20-3417247
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2005
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S20)
- Assets (IRS master file)
- $1,219,061
- Income (IRS master file)
- $1,547,669
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,547,669 | $1,459,060 | $1,219,061 | XML |
| 990 | June 2024 | $1,477,681 | $1,453,078 | $1,053,058 | XML |
| 990 | June 2023 | $1,505,528 | $1,355,921 | $784,437 | XML |
| 990 | June 2022 | $1,506,747 | $1,500,579 | $825,783 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-3417247).
Questions about CASTRO UPPER MARKET COMMUNITY BENEFIT DISTRICT INC
- What is the EIN of CASTRO UPPER MARKET COMMUNITY BENEFIT DISTRICT INC?
- The employer identification number (EIN) of CASTRO UPPER MARKET COMMUNITY BENEFIT DISTRICT INC is 20-3417247.
- Is CASTRO UPPER MARKET COMMUNITY BENEFIT DISTRICT INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2005.
- Are donations to CASTRO UPPER MARKET COMMUNITY BENEFIT DISTRICT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CASTRO UPPER MARKET COMMUNITY BENEFIT DISTRICT INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CASTRO UPPER MARKET COMMUNITY BENEFIT DISTRICT INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CASTRO UPPER MARKET COMMUNITY BENEFIT DISTRICT INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of CASTRO UPPER MARKET COMMUNITY BENEFIT DISTRICT INC?
- The 990 for the year ended June 30, 2025 names Andrea Aiello.
- Who are the officers and directors of CASTRO UPPER MARKET COMMUNITY BENEFIT DISTRICT INC?
- The 990 for the year ended June 30, 2025 lists 14 people; 1 received compensation from the organization, the highest $143,680 (Andrea Aiello, Executive Dir.).
- How much revenue does CASTRO UPPER MARKET COMMUNITY BENEFIT DISTRICT INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,547,669, expenses of $1,459,060 and total assets of $1,219,061 at year end.
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