Nonprofit · EIN 88-1045135
CIVIC SPACE FOUNDATION
Tax-exempt · SAN FRANCISCO, CA 94117
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $7,980,381 | $5,748,478 | $2,231,903 | $6,364,748 | $154,200 | $6,210,548 |
| December 31, 2024 | 990 | $8,294,519 | $5,578,236 | $2,716,283 | $4,797,683 | $819,038 | $3,978,645 |
| December 31, 2023 | 990 | $2,763,059 | $1,499,897 | $1,263,162 | $1,354,762 | $92,400 | $1,262,362 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $7,958,990
- Program service revenue
- $0
- Investment income
- $45,978
- Other revenue
- -$24,587
Expenses
- Grants and similar amounts paid
- $3,174,040
- Compensation of officers, directors and key employees
- $353,658
- Other salaries and wages
- $413,995
- Salaries, compensation and benefits (total)
- $1,000,518
- Professional fundraising fees
- $0
- Legal fees
- $4,560
- Accounting fees
- $66,605
- Occupancy
- $58,165
- Travel
- $40,220
- Program services (functional)
- $5,300,231
- Management and general (functional)
- $386,398
- Fundraising (functional)
- $61,849
Balance sheet and other
- Total assets, start of year
- $4,797,683
- Total assets, end of year
- $6,364,748
- Total liabilities, end of year
- $154,200
- Net assets, end of year
- $6,210,548
- Net assets without donor restrictions
- $5,037,437
- Net assets with donor restrictions
- $1,173,111
- Gross receipts
- $7,980,381
- Employees
- 11
- Volunteers
- 8,000
- Year formed
- 2022
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Emanuel Yekutiel | ED/President Trustee or director, Officer | 40 | $154,236 | $32,809 |
| Caleb Hilladakis | Managing Director | 40 | $137,042 | $37,713 |
| Luke Spray | Executive Dir. Officer | 40 | $145,620 | $20,993 |
| Lala Wu | Chair Trustee or director, Officer | 2 | $0 | $0 |
| Robert Avruch | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| Max Patinkin | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Emanuel Yekutiel | ED/President Trustee or director, Officer | 40 | $192,466 | $37,881 |
| Robert Ayruch | Secretary Trustee or director, Officer | 5 | $0 | $0 |
| Max Patinkin | Treasurer Trustee or director, Officer | 5 | $0 | $0 |
| Lala Wu | Director Trustee or director | 5 | $0 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Emanuel Yekutiel | Int Ex Dir/Pres Trustee or director, Officer | 40 | $102,667 |
| Robert Ayruch | Secretary Trustee or director, Officer | 5 | $0 |
| Max Patinkin | Treasurer Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 760 FELL ST, SAN FRANCISCO, CA 94117-2609
- In care of
- % MAX PATINKIN
- Mailing address (990-N for 2022)
- 760 Fell Street, San Francisco CA 94117
- Principal officer (990 for 2025)
- Luke Spray, 760 Fell Street, San Francisco, CA 94117
- Principal officer (990-N for 2022)
- Emanuel Yekutiel, 760 Fell Street, San Francisco CA 94117
- Signed the 990
- Kevin Nelson, Controller
- Phone
- (415) 990-7178
- Return prepared by
- Crosby & Kaneda CPAs LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 88-1045135 or by the name CIVIC SPACE FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Partner and invest in the people, organizations, and projects working to build civic gathering spaces around the country.
Program accomplishments
- The Civic Joy Fund started in 2023 as a program of the Civic Space Foundation, with the goal of revitalizing a post-pandemic San Francisco. What began with a little idea to light up commercial corridors around the city has grown into initiatives to paint hundreds of utility boxes, host weekly trash pick-ups, and support small- and large-scale community events. Large scale events include Downtown First Thursdays and neighborhood Night Markets while smaller initiatives include supporting neighborhood Block Parties, creating gathering spaces through Green Streets.Expenses $5,300,231 · grants $3,174,040
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 88-1045135
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B99)
- Assets (IRS master file)
- $6,364,748
- Income (IRS master file)
- $7,980,381
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $7,980,381 | $5,748,478 | $6,364,748 | XML |
| 990 | December 2024 | $8,294,519 | $5,578,236 | $4,797,683 | XML |
| 990 | December 2023 | $2,763,059 | $1,499,897 | $1,354,762 | XML |
| 990-N for 2022 Officer: Emanuel Yekutiel | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 88-1045135).
Questions about CIVIC SPACE FOUNDATION
- What is the EIN of CIVIC SPACE FOUNDATION?
- The employer identification number (EIN) of CIVIC SPACE FOUNDATION is 88-1045135.
- Is CIVIC SPACE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to CIVIC SPACE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CIVIC SPACE FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CIVIC SPACE FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CIVIC SPACE FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CIVIC SPACE FOUNDATION?
- The 990 for the year ended December 31, 2025 names Luke Spray.
- Who are the officers and directors of CIVIC SPACE FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 6 people; 3 received compensation from the organization, the highest $154,236 (Emanuel Yekutiel, ED/President).
- How much revenue does CIVIC SPACE FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $7,980,381, expenses of $5,748,478 and total assets of $6,364,748 at year end.
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