Small Property Owners of San Francisco Institute
Public records show a registered, tax-exempt organization in good standing.
What it says it does
OUTREACH AND EDUCATION OF PROPERTY RIGHTS OF SMALL PROPERTY OWNERS IN SF.
- Income
- $174,505
- Spending
- $154,358
- Reserves
- 26.9 months of spending
- Largest source of income
- donations and private grants, 83%
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $51,586 spent. 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.
- $21,377 spent. MONTHLY EDUCATIONAL MEETINGS
- $22,154 spent. MEMBERSHIP AND DEVELOPMENT AND MAINTENANCE OF WEBSITE AND DATABASE.
- OTHER EXPENSES
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 2004.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.