HISTORIC CORE BUSINESS IMPROVEMENT DISTRICT PROPERTY OWNERS ASSOC INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: HISTORIC CORE BUSINESS IMPROVEMENT DISTRICT PROPERTY OWNERS ASSOC INC (EIN 95-4680659)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-15
IRS object ID: 202513199349303106
Schema version: 2024v5.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-15T13:12:23-08:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	472291070	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Joyful Solutions Business Management	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	5007 Rigoletto St	AddressLine1Txt
City	Woodland Hills	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	91364	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	954680659	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Historic Downtown Los Angeles Business Improvement District Property Owners	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	HIST	BusinessNameControlTxt
Phone	2134881901	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	453 SOUTH SPRING STREET	AddressLine1Txt
City	LOS ANGELES	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90013	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BLAIR BESTEN	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	2134881901	PhoneNum
Signature	2025-04-02	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	K Joy Boyle	PreparerPersonNm
PTIN	P01818813	PTIN
Phone	8189630438	PhoneNum
Preparation	2025-11-15	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BLAIR BESTEN	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	453 SOUTH SPRING ST	AddressLine1Txt
City	LOS ANGELES	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90013	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,335,497	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	historiccore.com	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1988	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	To provide property owners within the property owner funded district boundaries safety, maintenance, and neighborhood identity services to promote clean, safe and economic development objectives in the district.	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	13	VotingMembersIndependentCnt
Total Employee	4	TotalEmployeeCnt
Total Volunteers	13	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$56,484	PYContributionsGrantsAmt
CY Contributions Grants	$68,321	CYContributionsGrantsAmt
PY Program Service Revenue	$2,883,799	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,267,176	CYProgramServiceRevenueAmt
PY Investment Income	$21,783	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$2,962,066	PYTotalRevenueAmt
CY Total Revenue	$3,335,497	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$358,597	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$384,252	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,713,121	PYOtherExpensesAmt
CY Other Expenses	$2,988,954	CYOtherExpensesAmt
PY Total Expenses	$3,071,718	PYTotalExpensesAmt
CY Total Expenses	$3,373,206	CYTotalExpensesAmt
PY Revenues Less Expenses	-$109,652	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$37,709	CYRevenuesLessExpensesAmt
Total Assets BOY	$471,841	TotalAssetsBOYAmt
Total Assets EOY	$1,039,033	TotalAssetsEOYAmt
Total Liabilities BOY	$262,567	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$867,468	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$209,274	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$171,565	NetAssetsOrFundBalancesEOYAmt
Mission	To assist property owners within the Historic Core Business Improvement District of Los Angeles by providing property-owner funded safety, maintenance, and neighborhood identity services to promote clean, safe and economic development objectives in the district.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	Security Services - Providing increased public security through a combination of uniformed guards and working relationships with the City of Los Angeles Police, Los Angeles County Sheriff, and Los Angeles County Fire Departments.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	Sidewalk Services - Maintaining clean sidewalks and curbs and garbage removal.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	District Identity and Marketing - Improving Downtown Los Angeles through special projects, area branding and economic development support of businesses within the district boundary.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	5	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	4	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	13	GoverningBodyVotingMembersCnt
Independent Voting Member	13	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Blair Besten	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2134881901	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	453 SOUTH SPRING ST	AddressLine1Txt
City	LOS ANGELES	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90013	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Key EmployeeKeyEmployeeInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
BLAIR BESTEN
EXECUTIVE DIRECTOR	40.00	Yes (X)	Yes (X)	$171,147	$0	$13,001
MARCUS BROWN
PRESIDENT	1.00	Yes (X)		$0	$0	$0	Yes (X)
BORIS MAYZELS
VICE PRESIDENT	1.00	Yes (X)		$0	$0	$0	Yes (X)
JACOB ALLEN
SECRETARY	1.00	Yes (X)		$0	$0	$0	Yes (X)
MICHELLE MORALES
TREASURER	1.00	Yes (X)		$0	$0	$0	Yes (X)
CEDD MOSES
BOARD MEMBER	1.00			$0	$0	$0	Yes (X)
ERIC SCHOMOF
BOARD MEMBER	1.00			$0	$0	$0	Yes (X)
PAUL SU
BOARD MEMBER	1.00			$0	$0	$0	Yes (X)
RICHARD SHAMOOILIAN
BOARD MEMBER	1.00			$0	$0	$0	Yes (X)
HAMID BEHDAD
BOARD MEMBER	1.00			$0	$0	$0	Yes (X)
NEJDEH AVEDIAN
BOARD MEMBER	1.00			$0	$0	$0	Yes (X)
ROBB MACMILLIAN
BOARD MEMBER	1.00			$0	$0	$0	Yes (X)
KATIE KIEFER
BOARD MEMBER	1.00			$0	$0	$0	Yes (X)
DAVID MADEO
BOARD MEMBER	1.00			$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$171,147	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$13,001	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
BLOCK BY BLOCK
PO BOX 511540	LOS ANGELES	CA	90051	CLEANING SERVICES	$1,207,067
PATROL SOLUTIONS LLC
6060 SUNRISE VISTA NO 1500	CITRUS HEIGHTS	CA	95621	SECURITY SERVICES	$1,019,640
CHRYSALIS
522 S MAIN STREET	LOS ANGELES	CA	90013	CLEANING SERVICES	$185,612

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
Government Grants	$68,321	GovernmentGrantsAmt
Total Contributions	$68,321	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Assessment Revenue	Desc
Business	900099	BusinessCd
Total Revenue Column	$3,267,176	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,267,176	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,335,497	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,267,176	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$171,747	TotalAmt
Program Services	$68,699	ProgramServicesAmt
Management And General	$103,048	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$170,737	TotalAmt
Program Services	$68,295	ProgramServicesAmt
Management And General	$102,442	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$14,971	TotalAmt
Program Services	$5,988	ProgramServicesAmt
Management And General	$8,983	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$26,797	TotalAmt
Program Services	$10,719	ProgramServicesAmt
Management And General	$16,078	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,734	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$1,734	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$66,295	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$66,295	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$2,358,502	TotalAmt
Program Services	$2,333,302	ProgramServicesAmt
Management And General	$25,200	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$13,225	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$13,225	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$27,792	TotalAmt
Program Services	$1,922	ProgramServicesAmt
Management And General	$25,870	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$8,509	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$8,509	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$135,722	TotalAmt
Program Services	$64,527	ProgramServicesAmt
Management And General	$71,195	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$221	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$221	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$30,289	TotalAmt
Program Services	$6,557	ProgramServicesAmt
Management And General	$23,732	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$6,127	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$6,127	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$30,798	TotalAmt
Program Services	$30,798	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$14,410	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$14,410	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
SAFETY PROGRAM	$41,274	$41,274	$0	$0
MAINTENANCE PROGRAM	$122,779	$122,779	$0	$0
SPECIAL PROJECTS	$102,150	$102,150	$0	$0
MANAGEMENT & GENERAL	$29,127	$0	$29,127	$0

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,373,206	TotalAmt
Program Services	$2,857,010	ProgramServicesAmt
Management And General	$516,196	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$385,596	BOYAmt
EOY	$445,207	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$28,252	BOYAmt
EOY	$44,315	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$16,117	BOYAmt
EOY	$15,057	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$285,308	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$173,648	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$37,776	BOYAmt
EOY	$111,660	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$4,100	BOYAmt
EOY	$422,794	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$471,841	BOYAmt
EOY	$1,039,033	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$262,567	BOYAmt
EOY	$357,985	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
EOY	$84,255	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
EOY	$425,228	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$262,567	BOYAmt
EOY	$867,468	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$209,274	BOYAmt
EOY	$171,565	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$209,274	BOYAmt
EOY	$171,565	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$471,841	BOYAmt
EOY	$1,039,033	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$37,709	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	false	FSAuditedInd
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$57,990	InvestmentCostOrOtherBasisAmt
Depreciation	$57,990	DepreciationAmt
Book Value	$0	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$227,318	InvestmentCostOrOtherBasisAmt
Depreciation	$115,658	DepreciationAmt
Book Value	$111,660	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$111,660	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
OPERATING LEASE - RIGHT-OF-USE ASSETS, NET	$418,694
DEPOSIT	$4,100

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$422,794	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	OPERATING LEASE LIABILITY	Desc
Amt	$425,228	Amt

Field	Value	IRS element (for citing)
Total Liability	$425,228	TotalLiabilityAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	BLAIR BESTEN	PersonNm
Base Compensation Filing Org	$162,068	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$10,000	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$13,001	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$185,069	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Other	FormAndLineReferenceDesc
Explanation	OTHER NONTAXABLE BENEFITS REPRESENTS EMPLOYER PAID HEALTH INSURANCE.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 11b	Form 990 Review Process - Outside accountant prepares Form 990 and submits to Executive Director who reviews it for reasonableness and compares it to the reviewed financial statements. Form 990 is then sent to the President of the Board of Directors who also confirms that its in agreement with the reviewed financial statements. Before filing Form 990 with the Internal Revenue Service, the President of the Board reviews it and makes it available to the rest of the Board of Directors. The Board of Directors meet regularly on a monthly basis.
Pt VI, Line 12c	Explanation of Monitoring and Resolution of Conflicts - In the event a potential conflict is identified, it is brought to the attention of the Finance Committee of the Board of Directors for possible remedial action. Potential conflicts of interest involving the Executive Director are reviewed by the Finance Committee of the Board of Directors and an outsourced accountant in the normal process of processing receipts and disbursements.
Pt VI, Line 15a	Compensation Review & Approval Process for the Executive Director - The board reviews the Executive Directors performance on an annual basis and makes a determination as to whether it wishes to maintain or adjust the terms of its relationship with the Executive Director. The Board reviews comparative Executive Director salaries paid by other Business Improvement Districts.
Pt VI, Line 18	Form 990 publicly available - Members of the public wishing to inspect Form 990 should address their requests to: Historic Downtown Los Angeles Business Improvement District, 209-211 West 5th Street, Los Angeles, CA 90013.
Pt VI, Line 19	Other organization documents publicly available-Members of the public wishing to inspect the governing documents, conflict of interest policy, and financial statements should address their requests to: Historic Downtown Los Angeles Business Improvement District, 209-211 West 5th Street, Los Angeles, CA 90013.