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Castro Upper Market Community Benefit District Inc

EIN 20-3417247 · San Francisco, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood75 out of 100GovernanceStrong94 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

PROVIDES SERVICES THAT IMPROVE THE QUALITY OF LIFE IN THE NEIGHBORHOOD, EMPHASIZING CLEAN, SAFE, BEAUTIFUL STREETS. IT ALSO PROMOTES THE AREA'S ECONOMIC VITALITY, FOSTERS THE CASTRO'S UNIQUE DISTRICT IDENTITY, AND HONORS ITS DIVERSE HISTORY.

Income
$1.5 million
Spending
$1.5 million
Spent on programs
85%
Reserves
5.7 months of spending
Largest source of income
fees for its services, 60%
Employees
3
Volunteers
5
Highest pay
$148,041, executive dir.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 75 out of 100. Higher than 53% of charities in its peer group (community improvement, $1m to $10m).

  • Reserves

    20 of 35

    Spendable reserves would cover 5.7 months of spending.

  • Debt

    10 of 20

    It owes 38% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 6% of income.

  • Income trend

    15 of 15

    Income rose 5% on the year before.

  • Spending floor

    15 of 15

    85% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 94 out of 100. Higher than 61% of charities in its peer group (community improvement, $1m to $10m).

  • Independent board

    25 of 25

    13 of 13 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    9 of 15

    Its accounts were reviewed or compiled by an independent accountant, but not audited.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 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 (3)
  1. $740,612 spent. CLEAN:THE CASTRO CBD KEEPS THE DISTRICT CLEAN. THE CASTRO CLEANS 3 MILES OF SIDEWALK EVERY DAY.CLEANING SERVICES ARE PROVIDED FROM THE PROPERTY LINE TO THE CURB LINE. CLEANING SERVICES INCLUDES: SIDEWALK SWEEPING, POWER WASHING, AND GRAFFITI REMOVAL. THESE SERVICES WERE PROVIDED ALONG THE FRONTAGES OF EACH PARCEL WITHIN THE CASTRO CBD'S BOUNDARIES. THIS INCLUDES MAINTAINING A DISPATCH NUMBER FOR PROPERTY OWNERS, MERCHANTS, AND RESIDENTS TO REPORT CLEANING-RELATED PROBLEMS ON THE SIDEWALK.
  2. $364,475 spent. PUBLIC SAFETY AND SOCIAL SERVICES:THE CASTRO CARES PROGRAM, FUNDED THROUGH GRANTS AND DONATIONS, IS THE CASTRO CBD'S HOMELESS OUTREACH AND PUBLIC SAFETY PROGRAM. COMMUNITY AMBASSADORS (UNARMED AMBASSADORS) WALK THE DISTRICT BETWEEN THE HOURS OF 7:00 A.M - 7:30 P.M. SEVEN DAYS A WEEK. THEY DE-ESCALATE NEGATIVE STREET BEHAVIOR, PROVIDE OUTREACH TO THE UNHOUSED, COLLABORATE WITH CITY SERVICES, INCLUDING SF POLICE DEPARTMENT, AND RESPOND AND REPORT INCIDENCES. THE CASTRO CBD ALSO OPERATES A DISPATCH NUMBER THAT IS AVAILABLE FOR MERCHANTS, RESIDENTS AND PROPERTY OWNERS IN THE DISTRICT TO USE TO CALL FOR SERVICES. THE FOCUS OF THE COMMUNITY AMBASSADORS IS TO CREATE SIDEWALKS AND PUBLIC SPACES THAT FEEL SAFE AND WELCOMING AND TO PROVIDE ASSISTANCE TO THE UNHOUSED.
  3. $134,403 spent. MARKETING PROJECTS INCLUDE:RAISED FUNDS FOR THE COLORFUL LED UPLIGHTING OF THE PALM TREES ON THE MARKET STREET MEDIAN.ENSURED JANE WARNER PLAZA, AT THE INTERSECTION OF CASTRO, MARKET AND 17TH STREET, AND HARVEY MILK PLAZA ARE BOTH WELCOMING PUBLIC SPACES CLEAN AND WITH VIBRANT LANDSCAPING. MANAGED AND MAINTAINED SEATING AND BISTRO TABLES IN JANE WARNER PLAZA.THE I'M AVAILABLE CAMPAIGN WAS KEPT UP TO DATE ON WEBSITE, TRACKING COMMERCIAL VACANCIES IN THE DISTRICT.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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 October 13, 2026.

  2. 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 November 6, 2026.

  3. 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 October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since December 2005.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. 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 November 4, 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.