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Passes our checks

Madrone Community Development Foundation

EIN 87-4391708 · Berkeley, CA

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

LegitimacyPassesRegistration and standingFinancial healthWeak30 out of 100GovernanceGood82 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • It owes more than it owns.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

TO LESSEN THE BURDENS OF GOVERNMENT BY ASSISTING LOCAL GOVERNMENTS, PUBLIC AGENCIES, SCHOOLS, COMMUNITY COLLEGES, COLLEGES AND UNIVERSITIES IN ACQUIRING, DEVELOPING AND CONSTRUCTING FACILITIES, INCLUDING EDUCATIONAL, COMMUNITY, INFRASTRUCTURE AND HOUSING FACILITIES. MADRONE WAS ALSO FORMED TO ASSIST GOVERNMENTS IN MEETING THE RESTORATION AND PLANTING GOALS FOR PARKS, FORESTS, AND STREETS.

Income
$142,230
Spending
$539,293
Spent on programs
81%
Reserves
-2013.7 months of spending
Largest source of income
fees for its services, 70%
Employees
2
Volunteers
4
Highest pay
$143,166, president

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 30 out of 100. Higher than 9% of charities in its peer group (community improvement, under $250k).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    0 of 20

    It owes 100% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 279% of income.

  • Income trend

    15 of 15

    Income rose 196% on the year before.

  • Spending floor

    15 of 15

    81% of spending went to programs.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 82 out of 100. Higher than 75% of charities in its peer group (community improvement, under $250k).

  • Independent board

    25 of 25

    4 of 5 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no 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.

  • No reported misuse

    10 of 10

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

Source: Form 990 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 (1)
  1. $434,816 spent. THE CHARITABLE PURPOSES OF THE ORGANIZATION ARE TO ENGAGE IN A BROAD RANGE OF ACTIVITIES TO:- ASSIST STATE AND LOCAL GOVERNMENTS, INCLUDING BUT NOT LIMITED TO CITIES, COUNTIES, PUBLIC UNIVERSITIES, COLLEGES, COMMUNITY COLLEGES, SCHOOLS AND OTHER STATE AND LOCAL GOVERNMENTAL UNITS, IN LESSENING THEIR BURDENS OF GOVERNMENT, INCLUDING BUT NOT LIMITED TO THROUGH THE PROVISION OF HOUSING FOR RESIDENTS, WORKFORCE AND STUDENTS; EDUCATIONAL FACILITIES; COURT HOUSES; LIBRARIES; OTHER PUBLIC FACILITIES; AND PUBLIC INFRASTRUCTURE. THESE PURPOSES MAY BE ACCOMPLISHED THROUGH VARIOUS MEANS, INCLUDING WITHOUT LIMITATION, THE ACQUISITION, DEVELOPMENT, CONSTRUCTION, OWNERSHIP, MAINTENANCE, MANAGEMENT, OPERATION AND DISPOSITION OF SUCH FACILITIES;- ASSIST PRIVATE CHARITABLE ORGANIZATIONS, INCLUDING PRIVATE SCHOOLS, COLLEGES, UNIVERSITIES AND HOSPITALS, IN THE PROVISION OF ADMINISTRATIVE FACILITIES, EDUCATIONAL FACILITIES AND HOUSING FOR THEIR WORKFORCE AND STUDENTS. THESE PURPOSES MAY BE ACCOMPLISHED THROUGH VARIOUS MEANS, INCLUDING WITHOUT LIMITATION, THE ACQUISITION, DEVELOPMENT, CONSTRUCTION, OWNERSHIP, MAINTENANCE, MANAGEMENT, OPERATION AND DISPOSITION OF SUCH FACILITIES; AND - ASSIST STATE AND LOCAL GOVERNMENTS NATIONALLY IN MEETING THE RESTORATION AND PLANTING GOALS FOR PARKS, FORESTS AND STREETS.

Source: Form 990 for the year ending December 31, 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 December 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 July 2022.

    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.