Central Commercial District

IRS exemption revoked

San Diego, CAUnknown exempt organization EIN 33-0932761Revenue $236K in FY2021

On file with the IRScentralvillage.org2222 Commercial Street · San Diego, CA

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To revitalize and provide maintenance and security to the Central Commercial maintenance assessment District, a special District funded by taxpayers who own real property within such District.

90¢ of each $1 spent went to programs.
$18K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average surplus $317 a year · under 1% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$18K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 2.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$26K
29% of total assets
Looks good: liabilities are 29% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$236K
-9% vs prior year
Spent
$243K
To programs
90%
Net assets
$64K
By yearFY2020–FY2021
Revenue
$236K
FY2021▼ -9%
Tap a bar for its year
Revenue by fiscal year
FY2020$259K
FY2021$236K
Expenses
$243K
FY2021▼ -4%
Tap a bar for its year
Expenses by fiscal year
FY2020$252K
FY2021$243K
Net assets
$64K
FY2021▼ -29%
Tap a bar for its year
Net assets by fiscal year
FY2020$89K
FY2021$64K

From the FY2021 Form 990 (year ending June 2021) · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on November 15, 2024

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2021.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $218K Management & general 10% · $24K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $18K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Dir.
$18,000Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2021FY2020
Don Shuckett$18,000$18,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Central Commercial District executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Maintains and secures the central commercial district for property owners.

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Provided by the organization

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1 program · $218K · in their own filed words · FY2020
01

Revitalize and provide maintenance and security to the central commercial maintenance assessment district,which is a special district funded by the taxpayers who own property in the district.

$218Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$236K
Ln 12
Fees for servicesLn 2g$236K
Money outPt IX
$243K
Ln 25
Programscol B$218K
Managementcol C$24K
Owns and owesPt X
$64K
net assets · Ln 32
Cash and savingsLn 1–2$51K
Total assetsLn 16$90K
LiabilitiesLn 26$26K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$236K
Gains on assetsLn 7$0
Total revenueLn 12$236K
Assets in detailPt X, end of year
CashLn 1$51K
SavingsLn 2$0
Cash and savings togetherLn 1–2$51K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$3K
Other assetsLn 15$399
Total assetsLn 16$90K
LiabilitiesLn 26$26K
Net assetsLn 32$64K
OperationsPt I, VI
EmployeesI 55
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$43K$51K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$7K$3K
Total assetsLn 16$92K$90K
LiabilitiesLn 26$2K$26K
Net assetsLn 32$89K$64K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$18K$16K$2K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$122K$110K$12K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$27K$24K$3K
Payroll taxesLn 10$13K$11K$1K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$5K$5K$545
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$1K$976$108
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$4K$4K$421
InsuranceLn 23$8K$7K$764
Other expenses (24a–d)Ln 24$40K$36K$4K
All other expensesLn 24e$4K$4K$439
Total functional expensesLn 25$243K$218K$24K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest Viewing $236K$243K−$6K$64K 990 PDF
FY2020 $259K$252K$7K$89K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $236,359 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $259,217$236,359
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $259,217$236,359
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $182,384$179,443
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $69,886$63,229
I-18 Total expensesPrior year $252,270$242,672
I-19 Revenue less expensesPrior year $6,947−$6,313
Part VI · Governance 9 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $236,359 across 8 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $236,359$236,359
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $236,359$236,359
Part IX · Statement of functional expenses $242,672 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $16,200 · Management $1,800$18,000
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $109,620 · Management $12,180$121,800
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $24,215 · Management $2,690$26,905
IX-10 Payroll taxesPrograms $11,464 · Management $1,274$12,738
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $4,905 · Management $545$5,450
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $976 · Management $108$1,084
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $3,792 · Management $421$4,213
IX-23 InsurancePrograms $6,875 · Management $764$7,639
IX-24 Other expenses (24a–d)Programs $36,411 · Management $4,046$40,457
IX-24e All other expensesPrograms $3,947 · Management $439$4,386
IX-25 Total functional expensesPrograms $218,405 · Management $24,267 · Fundraising $0$242,672
Part X · Balance sheet $89,938 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $43,369$51,136
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $37,232$31,916
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $3,779$3,902
X-10c Land, buildings and equipment, netStart of year $6,798$2,585
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $399$399
X-16 Total assetsStart of year $91,577$89,938
X-17 Accounts payable and accrued expensesStart of year $2,376$7,050
X-19 Deferred revenue$19,147
X-26 Total liabilitiesStart of year $2,376$26,197
X-27 Net assets without donor restrictionsStart of year $89,201$63,741
X-32 Total net assets or fund balancesStart of year $89,201$63,741
X-33 Total liabilities and net assetsStart of year $91,577$89,938
Part XI · Reconciliation of net assets $63,741 net assets at year end
XI-1 Total revenue$236,359
XI-2 Total expenses$242,672
XI-3 Revenue less expenses−$6,313
XI-4 Net assets at start of year$89,201
XI-8 Prior period adjustments−$19,147
XI-10 Net assets at end of year$63,741

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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