18th & Union
Public records show a registered, tax-exempt organization in good standing.
What it says it does
18th & Union's mission is to sustain an affordable, inclusive, and intimate space that nurtures art and community. 18th & Union maintains a 48-seat performance space, including lobby, restrooms, storage, and theatrical lighting, sound, and live-streaming infrastructure. All activities take place at our physical venue in Seattle, Washington.
- Income
- $157,491
- Spending
- $154,945
- Reserves
- 0.4 months of spending
- Largest source of income
- fees for its services, 84%
- Highest pay
- $20,800, executive director
Source: Form 990EZ for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 46 out of 100. Higher than 17% of charities in its peer group (arts and culture, under $250k).
Reserves
4 of 35Spendable reserves would cover 0.4 months of spending.
Debt
16 of 20It owes 24% of what it owns.
Living within its means
12 of 15Income exceeded spending by 2% of income.
Source: Form 990EZ for the year ending December 31, 2024, 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, 2024, 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)
- $34,919 spent. Co-Producing (year-round): 18th & Union partners with dozens of independent artists each year to co-produce portable performances of all kinds. We define portable performance as any type of performance that can be performed in a shared space and be set up and taken down in a matter of minutes (includes but isn't limited to theatre, music, drama, dance, improv, comedy, clowning, and more). 18th & Union offers our fully-appointed performance venue without requiring an upfront deposit from independent artists, lowering the financial barrier for nascent and low-income artists. Instead of a traditional rental structure, we share the risk and the net ticket revenue with a 50/50 split. In 2024, we co-produced 55 unique shows under this model, averaging 3 performances each.
- $12,759 spent. Discount Venue Rental: The 18th & Union space is available for rentals when the space is not occupied with co-productions or community gatherings. The rentals are usually arts-related and may vary from a single night event to a multi-week rental. Venue scarcity for arts and arts-adjacent organizations and individuals is an ongoing struggle in our city. A total of 36 individual artists and small arts & community organizations were assisted.
- $2,917 spent. Community Gatherings: 18th & Union offers a "third place" space where various communities can gather and connect; for example, wellness events, healing circles, book clubs, clothing swaps, and remembrance celebrations. 18th & Union offers our venue for free or at deeply discounted rates to community groups in need. Entry to these gatherings is free or by voluntary donation.
Source: Form 990EZ for the year ending December 31, 2024, 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 October 13, 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 November 6, 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 October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 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.