2026-04-05T19:24:59-04:00 2025-06-30 562498058 Reynaldo E Arellano CPA 548 Market St Ste 62335 San Francisco CA 94104 990 2024-07-01 472405132 LOWER POLK COMMUNITY BENEFIT DISTRICT % CHRISTOPHER SCHULMAN LOWE 4157751180 1170 Sutter St San Francisco CA 94109 CHRISTOPHER SCHULMAN EXECUTIVE DIRECTOR 4157751180 2026-03-24 true true REYNALDO E ARELLANO P00445225 4158218220 2026-04-05 X 2024 2025-03-06 01:10:19Z 1248177 false X www.lowerpolkcbd.org X 2014 CA 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. 8 8 2 0 0 426317 229534 989709 1012600 30 6043 0 1416056 1248177 12340 146584 0 327473 191370 0 29395 1298860 1179595 1638673 1517549 -222617 -269372 1137467 1060554 111685 304144 1025782 756410 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. false false 1067187 576644 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. 222165 297239 MARKETING, STREETSCAPE, AND BEAUTIFICATION PROGRAM: THIS PROGRAM AUGMENTS EXISTING CITY SERVICES AND IMPLEMENTS MARKETING INITIATIVES PROMOTING STABILITY AND GROWTH IN THE DISTRICT. 1289352 true true false false false false false false false false true false false false false false true false false false false false false false false false false true false true false false false false false false false true false false false false false false false false false true 5 0 2 true false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true false true true false CA X Christopher Schulman 4157751180 1170 Sutter St San Francisco CA 94109 X CHRISTOPHER SCHULMAN EXECUTIVE DIRECTOR 40.00 0.00 X 162191 0 15123 DANIEL AZARKMAN BOARD MEMBER 1.00 0.00 X 0 0 0 DAN DAVIES BOARD MEMBER 1.00 0.00 X 0 0 0 RAUL AVILA TREASURER 2.00 0.00 X X 0 0 0 BHAVANA MANCHANDA BOARD CHAIR 2.00 0.00 X X 0 0 0 APRILL LACEY BOARD MEMBER 1.00 0.00 X 0 0 0 GLORIA DEL MAR GARCIA LEMUS BOARD MEMBER 1.00 0.00 X 0 0 0 BRIAN BRASHIERS BOARD MEMBER 1.00 0.00 X 0 0 0 TY KNOX 1.00 0.00 X 0 0 0 CHRISTOPHER SCHULMAN FORMER BOARD MEMBER 0.00 0.00 X 0 0 0 162191 0 15123 1 true true false NexStreet - Cleaning and Sanitation 8055 Collins Dr Oakland CA 94621 Ambassadors 920369 1 229534 229534 Assessments 900099 1012600 1012600 1012600 6043 6043 0 1248177 1018643 0 0 X 146584 146584 155738 77869 62295 15574 6542 3271 2617 654 16348 8174 6539 1635 12742 6407 5054 1281 34759 32880 1503 376 8316 8316 86524 35174 44427 6923 844279 840429 3850 31533 26164 4936 433 103798 77391 26224 183 2057 746 1162 149 1240 758 385 97 2114 2114 6515 6259 205 51 20589 12544 6736 1309 Penalty 13103 13103 Utilities 8327 4877 3160 290 Taxes and licenses 5026 3833 1191 2 Supplies 4236 2408 1468 360 7179 3584 3517 78 1517549 1289352 198802 29395 444337 712990 151897 101924 461571 180563 37901 29831 519794 518044 3874 1750 37887 33496 1137467 1060554 92935 285394 18750 18750 111685 304144 X 594850 627681 430932 128729 1025782 756410 1137467 1060554 -269372 0 X false true X true false X 376824 927677 650106 426317 229534 2610458 899328 926992 953969 989709 1012600 4782598 1276152 1854669 1604075 1416026 1242134 7393056 1895778 5497278 30 6043 6073 7399129 0.74300 0.72190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 370436 370436 92611 92611 56747 54997 1750 1750 1248176 1248176 1 1 1248177 1517548 1517548 1 1 1517549 Part XI, Line 4b-Other revenue not included on Sch D but on 990 Rounding Part XII, Line 4b-Other expenses not included on Sch D but on 990 Rounding true Bar Association of San Francisco PO Box 26389 San Francisco CA 941266389 940304950 135184 Tenant Landlord Clinic Music City Artist Development DBA M 1353 Bush St Suite 112 San Francisco CA 94109 830669155 11400 2nd Annual Fern Alley Music Series X X X X X false false false false false false false true false CHRISTOPHER SCHULMAN EXECUTIVE DIRECTOR 143295 18896 15123 177314 CHRISTOPHER SCHULMAN FORMER BOARD MEMBER Other non-fixed payments (Part I, line 7) Annual performance bonus which is evaluated and approved by the Board. Christian Martin Former ED; now CEO of vendor 920369 Provided cleaning and hosp ambassador service false Christopher Schulman Current ED; Former board mbr 177314 Compensation. See Sch.J Part II line 1 false Supplemental Information for Schedule L Christian Martin is the former Executive Director of LPCBD and is currently the CEO of the vendor providing out-sourced cleaning and hospitality ambassador services. Vendor selection was based on an open, public, objective RFP process ensuring no excess benefit. Supplemental Information for Schedule L Christopher Schulman is the current Executive Director and previously was a voting board member. He resigned his board position in order to be considered as a candidate during the formal, public ED search process. Form 990 governing body review Part VI line 11 Form 990 is distributed to the Board prior to filing. Conflict of interest policy compliance Part VI line 12c FORM 990, PART VI, SECTION B, LINE 12C: Board approval is required for any transaction involving any Directors financial interest prior to its implementation. Each Board member is required to submit an annual statement of compliance with the Conflicts of Interest Policy and Disclosure. All conflicts are researched and resolved. CEO executive director top management comp Part VI line 15a During the annual budgeting process, the Finance Committee and Executive Committee gathers comparable compensation data for discussion in establishing the salary and benefit package of the Executive Director for the ensuing year. The results are discussed and approved by the Board. Other officer or key employee compensation Part VI line 15b During the annual budgeting process, the Board evaluates and approves the salaries and benefits of all key and highly compensated employees (if any). Governing documents etc available to public Part VI line 19 FORM 990, PART VI, SECTION C, LINE 19: LPCBD is required to and does comply with the Brwon Act Sunshine Law and publically announces regular board meetings which open to the public, and makes available upon request all Board and Committee minutes, the annual audited financial statements, and the IRS Form 990 (public version). List of other fees for services expenses Part IX line 11g Professional services computer & IT - $3,850 Professional services landscaping - $1,350 Professional services outreach - $277,616 Professional services performers & artists - $4,380 Professional services street cleaning - $557,082 Total - $844,279