Skip to content
ProPublica Donate
ProPublica Donate

Lower Polk Community Benefit District

  • San Francisco, CA
  • Tax-exempt since June 2017
  • EIN: 47-2405132

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Community Improvement, Capacity Building / Community, Neighborhood Development, Improvement (General) (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$1.42M (2024)

Expenses
$1.64M (2024)

Total Assets
$1.14M (2024)

Total Liabilities
$112k (2024)

Source: Form 990 tax filings from 2015 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending June
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,416,056
Expenses
$1,638,673
Net Income
-$222,617
Net Assets
$1,025,783
Notable Sources of Revenue Percent of Total Revenue
Contributions $426,317
30.1%
Program Services $989,709
69.9%
Investment Income $30
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $151,516
9.2%
Professional Fundraising Fees $0
Other Salaries and Wages $111,950
6.8%
Assets/Debt
Total Assets $1,137,467
Total Liabilities $111,684
Net Assets $1,025,783
Compensation
Key Employees and Officers Compensation Related Other
Jimmy Consos (Board Member) $0 $0 $0
Vahram Massehian (Board Member) $0 $0 $0
Adriana Lazaar (Board Member) $0 $0 $0
Aprill Lacey (Board Member) $0 $0 $0
Paul Yep (Board Member) $0 $0 $0
Dan Davies (Board Member) $0 $0 $0
Daniel Azarkman (Board Member) $0 $0 $0
Bhavana Manchanda (Board Chair) $0 $0 $0
Raul Avila (Treasurer) $0 $0 $0
Christopher Schulman (Executive Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 16, 2025

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,604,105
Expenses
$1,377,913
Net Income
$226,192
Net Assets
$1,248,400
Notable Sources of Revenue Percent of Total Revenue
Contributions $650,106
40.5%
Program Services $953,969
59.5%
Investment Income $30
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $143,626
10.4%
Professional Fundraising Fees $0
Other Salaries and Wages $326,576
23.7%
Assets/Debt
Total Assets $1,450,226
Total Liabilities $201,826
Net Assets $1,248,400
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Christopher Schulman (Executive Director) $143,159 $0 $12,054
Jimmy Consos (Board Member) $0 $0 $0
Vahram Massehian (Board Member) $0 $0 $0
Adriana Lazaar (Board Member) $0 $0 $0
Aprill Lacey (Board Member) $0 $0 $0
Dan Davies (Board Member) $0 $0 $0
Daniel Azarkman (Board Member) $0 $0 $0
Raul Avila (Treasurer) $0 $0 $0
Bhavana Manchanda (Board Chair) $0 $0 $0
Christopher Schulman (Former Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on May 16, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,788,491
Expenses
$1,499,278
Net Income
$289,213
Net Assets
$1,022,208
Notable Sources of Revenue Percent of Total Revenue
Contributions $861,469
48.2%
Program Services $926,992
51.8%
Investment Income $30
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $124,366
8.3%
Professional Fundraising Fees $0
Other Salaries and Wages $241,961
16.1%
Assets/Debt
Total Assets $1,692,485
Total Liabilities $670,277
Net Assets $1,022,208
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Christopher Schulman (Executive Director) $113,401 $0 $11,172
Vahram Massehian (Board Member) $0 $0 $0
Jimmy Consos (Board Member) $0 $0 $0
Aprill Lacey (Board Member) $0 $0 $0
Daniel Azarkman (Board Member) $0 $0 $0
Dan Davies (Board Member) $0 $0 $0
Raul Avila (Treasurer) $0 $0 $0
Bhavana Manchanda (Board Chair) $0 $0 $0
Christopher Schulman (Former Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on May 16, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,276,182
Expenses
$1,206,594
Net Income
$69,588
Net Assets
$732,995
Notable Sources of Revenue Percent of Total Revenue
Contributions $376,824
29.5%
Program Services $899,328
70.5%
Investment Income $30
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $120,000
9.9%
Professional Fundraising Fees $0
Other Salaries and Wages $273,322
22.7%
Assets/Debt
Total Assets $1,316,586
Total Liabilities $583,591
Net Assets $732,995
Compensation
Key Employees and Officers Compensation Related Other
Christopher Schulman (Executive Director) $120,000 $0 $0
Vahram Massehian (Board Member) $0 $0 $0
Jimmy Consos (Board Member) $0 $0 $0
Aprill Lacey (Board Member) $0 $0 $0
Daniel Azarkman (Board Member) $0 $0 $0
Dan Davies (Board Member) $0 $0 $0
Sohrab Hoorini (Board Member) $0 $0 $0
Raul Avila (Treasurer) $0 $0 $0
Christopher Schulman (Former Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on April 12, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,503,160
Expenses
$1,550,958
Net Income
-$47,798
Net Assets
$663,407
Notable Sources of Revenue Percent of Total Revenue
Contributions $599,574
39.9%
Program Services $903,505
60.1%
Investment Income $81
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $121,603
7.8%
Professional Fundraising Fees $0
Other Salaries and Wages $613,433
39.6%
Assets/Debt
Total Assets $978,844
Total Liabilities $315,437
Net Assets $663,407
Compensation
Key Employees and Officers Compensation Related Other
Al Casciato (President) $0 $0 $0
Mike Petricca (Vice President) $0 $0 $0
Raul Avila (Treasurer) $0 $0 $0
Sohrab Hoorini (Board Member) $0 $0 $0
Christopher Schulman (Executive Director) $0 $0 $0
Vahram Massenhian (Board Member) $0 $0 $0
Jimmy Consos (Board Member) $0 $0 $0
Peter B Jacobsen (Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on May 16, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,475,053
Expenses
$1,778,567
Net Income
-$303,514
Net Assets
$711,206
Notable Sources of Revenue Percent of Total Revenue
Contributions $596,094
40.4%
Program Services $879,504
59.6%
Investment Income $94
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$639
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $140,972
7.9%
Professional Fundraising Fees $0
Other Salaries and Wages $612,040
34.4%
Assets/Debt
Total Assets $1,060,382
Total Liabilities $349,176
Net Assets $711,206
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Christian Martin (Executive Director) $140,199 $0 $4,915
Al Casciato (President) $0 $0 $0
Mike Petricca (Vice President) $0 $0 $0
Raul Avila (Treasurer) $0 $0 $0
Tammy Gustin (Secretary) $0 $0 $0
Sohrab Hoorini (Board Member) $0 $0 $0
Christopher Schulman (Board Member) $0 $0 $0
Vahram Massenhian (Board Member) $0 $0 $0
Lindsey Fisher (Board Member) $0 $0 $0
+ View more people

Document Links

990
Filed on July 11, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,136,327
Expenses
$1,404,368
Net Income
-$268,041
Net Assets
$1,034,719
Notable Sources of Revenue Percent of Total Revenue
Contributions $261,199
23.0%
Program Services $874,239
76.9%
Investment Income $753
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $136
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $110,337
7.9%
Professional Fundraising Fees $0
Other Salaries and Wages $306,816
21.8%
Assets/Debt
Total Assets $1,248,910
Total Liabilities $214,191
Net Assets $1,034,719
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Christian Martin (Director) $105,875 $0 $4,462
Christopher Schulman (President) $0 $0 $0
Al Casciato (Vice President) $0 $0 $0
Raul Avila (Treasurer) $0 $0 $0
Bhavana Manchanda (Director) $0 $0 $0
Lindsey Fisher (Director) $0 $0 $0
Mike Petricca (Director) $0 $0 $0
Vahram Massenhian (Director) $0 $0 $0
Tammy Gustin (Secretary) $0 $0 $0
+ View more people

Document Links

990
Filed on May 15, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,010,960
Expenses
$1,595,989
Net Income
-$585,029
Net Assets
$1,302,760
Notable Sources of Revenue Percent of Total Revenue
Contributions $207,081
20.5%
Program Services $803,205
79.4%
Investment Income $674
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $105,000
6.6%
Professional Fundraising Fees $0
Other Salaries and Wages $213,668
13.4%
Assets/Debt
Total Assets $1,412,855
Total Liabilities $110,095
Net Assets $1,302,760
Other
Reported conflict of interest transactions
Reported a significant diversion of assets
Compensation
Key Employees and Officers Compensation Related Other
Christian Martin (Director) $105,359 $0 $4,462
Christopher Schulman (President) $0 $0 $0
Al Casciato (Vice President) $0 $0 $0
Raul Avila (Treasurer) $0 $0 $0
Bhavana Manchanda (Director) $0 $0 $0
Lindsey Fisher (Director) $0 $0 $0
Mike Petricca (Director) $0 $0 $0
Vahram Massenhian (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 15, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,584,671
Expenses
$716,287
Net Income
$1,868,384
Net Assets
$1,877,170
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,029,650
39.8%
Program Services $1,554,607
60.1%
Investment Income $414
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $112,297
15.7%
Professional Fundraising Fees $0
Other Salaries and Wages $11,709
1.6%
Assets/Debt
Total Assets $1,964,798
Total Liabilities $87,628
Net Assets $1,877,170
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Christian Martin (Director) $4,375 $0 $0
Christopher Schulman (President) $0 $0 $0
Al Casciato (Vice President) $0 $0 $0
Raul Avila (Treasurer) $0 $0 $0
Bhavana Manchanda (Director) $0 $0 $0
Lindsey Fisher (Director) $0 $0 $0
Mike Petricca (Director) $0 $0 $0
Vahram Massenhian (Director) $0 $0 $0
Lori Martens (Director) $0 $0 $0
Kenny Meade (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 8, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$10,039
Expenses
$1,253
Net Income
$8,786
Net Assets
$8,786
Notable Sources of Revenue Percent of Total Revenue
Contributions $10,039
100%
Program Services $0
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $8,786
Total Liabilities $0
Net Assets $8,786

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

See an issue with the data?

Contact Us

About Nonprofit Explorer

Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated