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Discover Polk Community Benefit District

EIN 83-1600797 · San Francisco, CA

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

LegitimacyPassesRegistration and standingFinancial healthGood82 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Discover Polk Community Benefit Districts primary exempt purpose is to advance the common good, general welfare, and quality of life of all San Franciscans and visitors to San Francisco by enhancing environmental quality and beauty in the District, and...(continue on Schedule O)

Income
$762,847
Spending
$859,941
Spent on programs
87%
Reserves
7 months of spending
Largest source of income
fees for its services, 95%
Employees
0

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: 82 out of 100. Higher than 61% of charities in its peer group (human services, $250k to $1m).

  • Reserves

    28 of 35

    Spendable reserves would cover 7.0 months of spending.

  • Debt

    20 of 20

    It owes 11% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 13% of income.

  • Income trend

    15 of 15

    Income rose 6% on the year before.

  • Spending floor

    15 of 15

    86% 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: 100 out of 100. Higher than 94% of charities in its peer group (human services, $250k to $1m).

  • Independent board

    25 of 25

    15 of 15 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.

  • 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. $506,193 spent. Clean and Safe Program (7/01/24 - 6/30/25): Street Ambassadors team consistently met goals for daily cleaning, graffiti abatement, and scheduled steam cleaning/power washing. DPCBD installed four additional BigBelly trash cans, bringing the district total to 13; further improving sidewalk cleanliness and litter reduction. Achieved a significant decrease in small business robberies, reflecting improved coordination between local businesses and public safety partners.
  2. $127,547 spent. Ecomonic Enhancements (7/01/24 - 6/30/25): Discover Polk maintained a strong and growing presence on social media, particularly on Instagram and Facebook, with continued increases in both audience size and engagement. Sustained a successful partnership with SF FunCheap to promote key community events, including Halloween on Polk, Holiday on Polk, and the Pickin on the Polk music festival, helping to broaden district visibility and attract visitors from across the city.
  3. $109,989 spent. Beautification and Placemaking (7/01/24 - 6/30/25): Completed installation of districtwide bistro lighting; running perpendicular to Polk Street from California to Broadway, and extending down each side street from Polk to Van Ness, significantly enhancing evening ambiance. Hosted multiple family-focused community events featuring activities such as face painting, bouncy houses, and balloon artists. Revived the Spoolk Street Spectacular, the annual Halloween celebration produced in partnership with Russian Hill Neighbors and the Polk District Merchants Association. Produced a districtwide Holiday Celebration featuring festive dcor and live carolers.Each event attracted over 200 children and families, who expressed deep appreciation for free, family-friendly programming.Produced and executed the fourth annual Pickin on the Polk music festival on Saturday, April 26, 2025. Estimated attendance exceeded 4,000 attendees, making it the most successful event to date.

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 September 7, 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 September 30, 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 September 10, 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 September 7, 2026.

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

    Recognized by the IRS since March 2019.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 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.