Civic Pit Stop

IRS exemption revoked

San Francisco, CAUnknown exempt organizationEIN 81-4052030Revenue $4.2M in FY2021

On file with the IRS111 Taylor Street · San Francisco, CA

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Most significant activity is providing clean and safe public toilets sinks, used needle receptacles, and dog waste stations in areas impacted by homeless individuals.

95¢ of each $1 spent went to programs.
$166K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

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 $137K a year · 5% 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
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$166K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$410K
100% of total assets
Concern: liabilities are 100% of assets; over 80%.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.2M
+162% vs prior year
Spent
$3.9M
To programs
95%
Net assets
$0
By yearFY2020–FY2021
Revenue
$4.2M
FY2021▲ +162%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.6M
FY2021$4.2M
Expenses
$3.9M
FY2021▲ +145%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.6M
FY2021$3.9M
Net assets
$0
FY2021▼ -100%
Tap a bar for its year
Net assets by fiscal year
FY2020$111K
FY2021$0

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2025

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

95 cents of each dollar spent went to programs.

Program services 95% · $3.7M Management & general 5% · $200K

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

2 people listed on the 990; $166K paid to officers and key staff.

Part VII, Section A · reportable compensation
Co-President
$83,902Pt VII · Sec A
Co-President
$82,511Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2021FY2020
Dejuan Lewis$83,902$56,083
Dwayne Cooks$82,511$43,149

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.

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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 15aNo

Programs and updates

Provides clean public restrooms, needle disposal, and dog waste stations in homeless-impacted areas.

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Provided by the organization

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1 program · $3.7M · in their own filed words · FY2021
01

The Pit Stop program is designed to provide the homeless with the dignity of a restroom, a small but important step to alleviate the suffering of those that live on the street.

$3.7Mprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$4.2M
Ln 12
Fees for servicesLn 2g$4.2M
Money outPt IX
$3.9M
Ln 25
Programscol B$3.7M
Managementcol C$200K
Owns and owesPt X
$0
net assets · Ln 32
Cash and savingsLn 1–2$410K
Total assetsLn 16$410K
LiabilitiesLn 26$410K
PeoplePt VI, VII
2
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$4.2M
Total revenueLn 12$4.2M
Assets in detailPt X, end of year
CashLn 1$410K
Cash and savings togetherLn 1–2$410K
Total assetsLn 16$410K
LiabilitiesLn 26$410K
Net assetsLn 32$0
OperationsPt I, VI
EmployeesI 5253
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$99K$410K
Total assetsLn 16$144K$410K
LiabilitiesLn 26$32K$410K
Net assetsLn 32$111K$0
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$166K$116K$50K$0
Other salaries and wagesLn 7$2.6M$2.6M$0$0
Other employee benefitsLn 9$36K$36K$0$0
Payroll taxesLn 10$253K$253K$0$0
Legal feesLn 11b$7K$0$7K$0
Accounting feesLn 11c$4K$0$4K$0
Other fees for servicesLn 11g$51K$51K$0$0
Advertising and promotionLn 12$8K$8K$0$0
Office expensesLn 13$343K$244K$98K$0
TravelLn 17$33K$33K$0$0
InterestLn 20$24K$24K$0$0
InsuranceLn 23$327K$291K$36K$0
Other expenses (24a–d)Ln 24$75K$71K$4K$0
Total functional expensesLn 25$3.9M$3.7M$200K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest Viewing $4.2M$3.9M$275K$0 990 PDF
FY2020 $1.6M$1.6M−$2K$111K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $4,173,212 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $1,591,300$4,173,212
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $1,591,300$4,173,212
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,255,327$3,024,654
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $338,055$873,150
I-18 Total expensesPrior year $1,593,382$3,897,804
I-19 Revenue less expensesPrior year −$2,082$275,408
Part VI · Governance 0 of 5 board members independent, 2 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $4,173,212 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$4,173,212
VIII-12 Total revenueRelated to mission $4,173,212 · Unrelated business $0 · Excluded from tax $0$4,173,212
Part IX · Statement of functional expenses $3,897,804 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $116,490 · Management $49,924 · Fundraising $0$166,414
IX-7 Other salaries and wagesPrograms $2,568,726 · Management $0 · Fundraising $0$2,568,726
IX-9 Other employee benefitsPrograms $36,260 · Management $0 · Fundraising $0$36,260
IX-10 Payroll taxesPrograms $253,254 · Management $0 · Fundraising $0$253,254
IX-11b Legal feesPrograms $0 · Management $7,250 · Fundraising $0$7,250
IX-11c Accounting feesPrograms $0 · Management $4,500 · Fundraising $0$4,500
IX-11g Other fees for servicesPrograms $50,992 · Management $0 · Fundraising $0$50,992
IX-12 Advertising and promotionPrograms $8,218 · Management $0 · Fundraising $0$8,218
IX-13 Office expensesPrograms $244,182 · Management $98,399 · Fundraising $0$342,581
IX-17 TravelPrograms $33,146 · Management $0 · Fundraising $0$33,146
IX-20 InterestPrograms $24,300 · Management $0 · Fundraising $0$24,300
IX-23 InsurancePrograms $290,994 · Management $36,260 · Fundraising $0$327,254
IX-24 Other expenses (24a–d)Programs $70,941 · Management $3,968 · Fundraising $0$74,909
IX-25 Total functional expensesPrograms $3,697,503 · Management $200,301 · Fundraising $0$3,897,804
Part X · Balance sheet $409,877 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $99,068$409,877
X-16 Total assetsStart of year $143,763$409,877
X-24 Unsecured notes and loans payableStart of year $32,321$409,877
X-26 Total liabilitiesStart of year $32,321$409,877
X-32 Total net assets or fund balancesStart of year $111,442$0
X-33 Total liabilities and net assetsStart of year $143,763$409,877
Part XI · Reconciliation of net assets $0 net assets at year end
XI-1 Total revenue$4,173,212
XI-2 Total expenses$3,897,804
XI-3 Revenue less expenses$275,408
XI-4 Net assets at start of year$111,442
XI-10 Net assets at end of year$0

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

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