Urban Preservation Foundation
Nonprofit profile at a glance
- EIN
- 680435495
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- San Francisco, CA, USA
- Phone
- 4153484684
- Rating
- 45
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Historical Societies, Related Historical Activities
Reported finances
- Revenue
- $57,171
- Expenses
- $7,920
- Assets
- $243,332
- Liabilities
- $8,948
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- PATRICK MCNERNEY (PRESIDENT)
People named in this filing
- PATRICK MCNERNEY (PRESIDENT)
- SCOTT SMITH (SECRETARY)
- RAMSEY DAYA (TREASURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Promote community and neighborhood revitalization through historic and architectural preservation and planning, through education, and through adaptive re-use of the built environment. Through its work, upf fosters interest and commitment to the improvement and stability of san francisco neighborhoods and communities. The foundation is focusing on san francisco initially, with the goal of broadening its activities throughout the san francisco bay area.
What it reported doing in 2024
Urban preservation foundation completed facade easement reports for the following buildings580 howard st, san francisco, ca54 mint st. (now 14 mint plaza), san francisco, ca410 jessie st. (now 2 mint plaza), san francisco, ca
Operating model
- Revenue model
- Earned-program. 76% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 12
- Transparency & Controls: 90
- Accountability: 47
- Sustainability: 81
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 4%; rating input score 4
- Program expense ratio: 28.8%; rating input score 29
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 40%; rating input score 40; 19th percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 86.1%; rating input score 97; 97th percentile among comparable filings
- Total-asset coverage ratio: 30.72; rating input score 86; 86th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 23; 23rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: -22.8% per year; rating input score 0; 15th percentile among comparable filings
- Revenue growth: -32.7% per year; rating input score 0; 12th percentile among comparable filings
- Asset growth: -29.3% per year; rating input score 0; 5th percentile among comparable filings
Details
- Where the money goes: 4% of revenue deployed · 28.8% of spending went to programs
- Governance: 2 of 5 board members independent · 4 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $2K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 14 of 14 current checks pass
- Schedules: 4 filed schedules
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Related organizations: 3 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 4/100.
- High — Financial Efficiency: Program expense ratio scored 29/100.
- Moderate — Accountability: Independent voting board scored 40/100.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 23/100.