LOWER POLK COMMUNITY BENEFIT DISTR… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2014

Legal Domicile

Phone

4157751180

Tax Period

2024-07-01 to 2025-06-30

LOWER POLK COMMUNITY BENEFIT DISTRICT, founded in 2014, is a community nonprofit in the Community Improvement sector that reported $1.2M in total revenue in fiscal year 2024. Revenue decreased 12% compared to the prior year. Expenses of $1.5M exceeded revenue, resulting in a 22% operating deficit.

Mission

Established under a law passed by the City and County of San Francisco, the LPCBD provides cleaning, safety, and beautification services to revitalize the economy and improve the quality of life for property owners, residents, and merchants in the District.

Program Service Accomplishments

Program 1

Expenses: $1,067,187 Revenue: $576,644

CLEANING AND MAINTENANCE AND SAFETY: INCLUDES REGULAR SIDEWALK SWEEPING, ALLEY CLEANING, REFUSE REMOVAL, STEAM CLEANINGS, PRESSURE WASHING, GRAFFITI REMOVAL, TREE PRUNING AND WATERING, TREE WELL...

CLEANING AND MAINTENANCE AND SAFETY: INCLUDES REGULAR SIDEWALK SWEEPING, ALLEY CLEANING, REFUSE REMOVAL, STEAM CLEANINGS, PRESSURE WASHING, GRAFFITI REMOVAL, TREE PRUNING AND WATERING, TREE WELL WEEDING WITH CRUSHED GRANITE REPLENISHMENT. SAFETY PROGRAMS INCLUDE COORDINATING WITH RESIDENTS, MERCHANTS, AND YOUTH ON A VARIETY OF SAFETY BEST PRACTICES AND STRATEGIES, AS WELL AS SAFETY AMBASSADORS ON FOOT PATROL WHO PROVIDE A REASSURING PRESENCE, ENGAGE WITH MEMBERS OF THE PUBLIC, INTERACT WITH MERCHANTS TO SHARE SAFETY RELATED INFORMATION, AND REPORT ANY OBSERVED ILLEGAL BEHAVIORS TO THE POLICE.

Program 2

Expenses: $222,165 Revenue: $297,239

MARKETING, STREETSCAPE, AND BEAUTIFICATION PROGRAM: THIS PROGRAM AUGMENTS EXISTING CITY SERVICES AND IMPLEMENTS MARKETING INITIATIVES PROMOTING STABILITY AND GROWTH IN THE DISTRICT.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $229,534

Program Service Revenue $1,012,600

Investment Income $6,043

Other Revenue $0

TOTAL REVENUE $1,248,177

Expense Breakdown

Grants Paid $146,584

Salaries & Benefits $191,370

Fundraising Expenses $29,395

Program Expenses $1,289,352

Other Expenses $1,179,595

TOTAL EXPENSES $1,517,549

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,248,177	$1,416,056	-0.1%
Expenses	$1,517,549	$1,638,673	-0.1%
Net Income	$-269,372	$-222,617	+0.2%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

$177,314

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHRISTOPHER SCHULMAN	EXECUTIVE DIRECTOR	40.00	Key Emp	$162,191	$15,123	$177,314
DANIEL AZARKMAN	BOARD MEMBER	1.00	Director	$0	$0	$0
DAN DAVIES	BOARD MEMBER	1.00	Director	$0	$0	$0
RAUL AVILA	TREASURER	2.00	Officer Director	$0	$0	$0
BHAVANA MANCHANDA	BOARD CHAIR	2.00	Officer Director	$0	$0	$0
APRILL LACEY	BOARD MEMBER	1.00	Director	$0	$0	$0
GLORIA DEL MAR GARCIA LEMUS	BOARD MEMBER	1.00	Director	$0	$0	$0
BRIAN BRASHIERS	BOARD MEMBER	1.00	Director	$0	$0	$0
TY KNOX	N/A	1.00	Director	$0	$0	$0
CHRISTOPHER SCHULMAN	FORMER BOARD MEMBER	0.00		$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,248,177	$1,517,549	$1,060,554	$-269,372
2024	$1,416,056	$1,638,673	$1,137,467	$-222,617
2023	$1,604,105	$1,377,913	$1,450,226	$226,192
2022	$1,788,491	$1,499,278	$1,692,485	$289,213
2021	$1,276,182	$1,206,594	$1,316,586	$69,588
2020	$1,503,160	$1,550,958	$978,844	$-47,798
2019	$1,475,053	$1,778,567	$1,060,382	$-303,514
2018	$1,136,327	$1,404,368	$1,248,910	$-268,041

LOWER POLK COMMUNITY BENEFIT DISTRICT