SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
Open to Public
Inspection
Name of the organization
SMALL PROPERTY OWNERS OF
SAN FRANCISCO INSTITUTE
Employer identification number

20-0873208
Return Reference Explanation
FORM 990-EZ, PART I, LINE 8 REIMBURSEMENT OF LEGAL FEES 5,215 TOTAL 5,215
FORM 990-EZ, PART I, LINE 16 EXPENSES OFFICE SUPPLIES 481 MEMBERSHIP EXPENSE 5,242 PAYPAL FEES 1,323 POSTAGE 398 BOARD MEETINGS 90 INSURANCE 1,528 REGISTRATION FEES 70 NEWSLETTER 31,120 PAYROLL SERVICES 1,493 NAA DUES 3,225 WEBSITE 2,092 CALRHA DUES 1,000 MISCELLANEOUS 821 NON-INVESTMENT DEPRECIATION 151 TOTAL 49,034
FORM 990-EZ, PART I, LINE 20 PRIOR PERIOD ADJUSTMENT 2,022
FORM 990-EZ, PART II, LINE 24 4,584 4,584 LESS ACCUMULATED DEPRECIATION 4,206 4,357 7,414 7,414 LESS ACCUMULATED AMORTIZATION 7,414 7,414 TOTAL 378 227
FORM 990-EZ, PART III, LINE 28 PRODUCTION OF THE MONTHLY MEMBERSHIP NEWSLETTER. THE NEWSLETTER IS THE MAIN EDUCATIONAL CONDUIT TO THE ORGANIZATION'S MEMBERS. APPROXIMATELY 2,000 INDIVIDUALS READ THE NEWSLETTER EACH MONTH. IT PROVIDES PROPERTY OWNERS OF ONE TO SIX UNITS WITH GUIDANCE IN MEETING ALL OF THE CITY'S REQUIREMENTS. THESE INCLUDE AMONG OTHERS, REQUIREMENT FOR PERMITS, HEALTH INSPECTIONS, HANDLING OF DEPOSITS, RENTAL INCREASES, CERTIFICATION OF CAPITAL IMPROVEMENTS, REHABILITATION AND ENERGY CONSERVATIONS, ARBITRATION OF RENTAL INCREASES, CALCULATING ALLOWABLE EXPENSES TO PASS THROUGH TO TENANTS, AND MANY OTHER REGULATIONS CONTAINED WITHIN THE HUNDREDS OF PAGES OF THE SAN FRANCISCO RENT ORDINANCE.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2019


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