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Passes our checks

Union Square Foundation

EIN 82-2194802 · San Francisco, CA

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

LegitimacyPassesRegistration and standingFinancial healthWeak30 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE UNION SQUARE FOUNDATION EXISTS TO ESTABLISH A RENEWED 'SENSE OF PLACE' FOR THE UNION SQUARE AREA BY SUPPORTING DIVERSE ARTISTIC, CULTURAL, AND CULINARY PROGRAMS AND PROJECTS - AND BY CULTIVATING A WELCOMING CARING COMMUNITY FOR ALL HUMANKIND.

Income
$1.8 million
Spending
$2.2 million
Spent on programs
94%
Reserves
1.1 months of spending
Largest source of income
government grants, 83%
Employees
0
Volunteers
10
Highest pay
$394,479, ceo

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

Weak: 30 out of 100. Higher than 3% of charities in its peer group (human services, $1m to $10m).

  • Reserves

    10 of 35

    Spendable reserves would cover 1.1 months of spending.

  • Debt

    5 of 20

    It owes 50% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 19% of income.

  • Income trend

    0 of 15

    Income fell 28% on the year before.

  • Spending floor

    15 of 15

    94% of spending went to programs and raising each dollar of donations cost 1 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: 100 out of 100. Higher than 65% of charities in its peer group (human services, $1m to $10m).

  • Independent board

    25 of 25

    9 of 9 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

    15 of 15

    Its accounts were audited by an independent accountant.

  • 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. $1.9 million spent. PUBLIC REALM AND ACTIVATIONS - PUBLIC REALM PROGRAMS HELP FUND PROJECTS TO BEAUTIFY PUBLIC SPACES WITHIN THE UNION SQUARE AREA. PROJECTS INCLUDE ACTIVATING PUBLIC SPACES WITH EVENTS, MUSIC, AND ART, AS WELL AS SEASONAL AND DECORATIVE LIGHTING AND LANDSCAPING. ACTIVATING PUBLIC SPACES WITH POSITIVE ACTIVITIES HELPS DRIVE OUT NEGATIVE BEHAVIORS AND CURATES A MORE WELCOMING ENVIRONMENT FOR ALL TO ENJOY.
  2. $114,641 spent. SAFETY PROGRAMS - THROUGH GRANTS FROM THE CHRIS LARSEN FUND OF THE SILICON VALLEY COMMUNITY FOUNDATION, THE UNION SQUARE FOUNDATION FUNDED CONTINUED EXPANSION OF THE UNION SQUARE SECURITY CAMERA PROGRAM. THE FUNDS CONTRIBUTED TO ADDITIONAL CAMERA INSTALLATIONS. THE SECURITY CAMERA SYSTEM IS TO HELP CREATE A SAFER UNION SQUARE FOR VISITORS, RESIDENTS AND EMPLOYEES.
  3. $11,179 spent. UNION SQUARE CARES - A COMMUNITY BUILDING PROGRAM THAT SUPPORTS ORGANIZATIONS THAT WORK WITH YOUTH IN ECONOMICALLY DISADVANTAGED COMMUNITIES MAKING POSITIVE CHANGES. THIS INCLUDES THE SALVATION ARMY'S ADOPT AN ANGEL PROGRAM (HOLIDAY PROGRAM) IN THE TENDERLOIN AND THE STREET VIOLENCE INTERVENTION PROGRAM'S SUIT UP EVENT PROVIDING BUSINESS CLOTHES FROM A STYLIST TO HELP BUILD SELF ESTEEM AND CONFIDENCE TO DISADVANTAGED YOUTH FROM THE BAY VIEW/HUNTERS POINT AREA OF SAN FRANCISCO.

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 October 13, 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 January 2018.

    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 October 21, 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.