Downtown Emergency Service Center
Public records show a registered, tax-exempt organization in good standing.
What it says it does
DESC helps people with the complex needs of homelessness, substance use disorders, and serious mental illness achieve their highest potential for health and well-being through comprehensive services, treatment, and housing.
- Income
- $103.4 million
- Spending
- $100.2 million
- Spent on programs
- 80%
- Reserves
- -2 months of spending
- Largest source of income
- government grants, 82%
- Employees
- 1,260
- Volunteers
- 385
- Highest pay
- $302,377, agency medical director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 47 out of 100. Higher than 21% of charities in its peer group (mental health, over $100m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
2 of 20It owes 76% of what it owns.
Living within its means
15 of 15Income exceeded spending by 3% of income.
Income trend
15 of 15Income rose 12% on the year before.
Spending floor
15 of 1580% of spending went to programs and raising each dollar of donations cost 1 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 93 out of 100. Higher than 23% of charities in its peer group (mental health, over $100m).
Independent board
25 of 2516 of 16 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 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)
- $40.9 million spent. Clinical Programs: DESC is dedicated to serving people experiencing homelessness and is a state licensed provider of behavioral healthcare treatment for people with serious mental illness and/or substance use disorders. Integrated mental health, substance use disorder and co-occurring disorders treatment is available in DESC's shelters, is interwoven into its supportive housing programs, and is available through stand-alone programs at DESC's clinical offices or elsewhere in the community. In 2024, DESC's clinical programs served 6,988 people.
- $34.1 million spent. Total Housing Programs: In 2024, DESC operated 1566 permanent supportive housing apartments in seventeen project-based programs ranging from 40 units to 190 Units, all of which feature 24/7 onsite support staff and integrated clinical services. DESC also manages, subsidizes and services 49 Master-leased Market rate "scattered site" housing units with intensive case management and other support services as needed. Another 250+ clients are supported with case management and rent subsidies controlled by DESC. DESC's units house individuals coming from homelessness, all of whom have special needs including mental illness, physical disability, and involvement with the criminal justice system and/or substance use problems. (Continued on Schedule O)DESC provides a range of supportive services to help residents remain stably housed. Social service programs are funded by a combination of city, county, state and federal grants, as well as by private fundraising.
- $4.6 million spent. Housing Development: DESC develops and operates subsidized supportive housing for individuals experiencing homelessness with disabilities.
Source: Form 990 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 October 13, 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 1985.
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 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.