Nonprofit · EIN 94-2941816
MERCHANTS OF UPPER MARKET INC
Tax-exempt · SAN FRANCISCO, CA 94114
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $316,491 | $269,436 | $47,055 | $218,741 | $0 | $218,741 |
| December 31, 2024 | 990 | $361,688 | $393,169 | -$31,481 | $171,686 | $0 | $171,686 |
| December 31, 2023 | 990 | $600,890 | $432,973 | $167,917 | $203,167 | $0 | $203,167 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $316,491
- Membership dues
- $34,150
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,517
- Program services (functional)
- $184,236
- Management and general (functional)
- $49,514
- Fundraising (functional)
- $35,686
Balance sheet and other
- Total assets, start of year
- $171,686
- Total assets, end of year
- $218,741
- Total liabilities, end of year
- $0
- Net assets, end of year
- $218,741
- Net assets without donor restrictions
- $218,741
- Gross receipts
- $316,491
- Employees
- 0
- Year formed
- 1984
- 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 |
|---|---|---|---|
| Desmond Morgan | Secretary Officer | 1 | $0 |
| Robyn Lounsbury | Treasurer Officer | 1 | $0 |
| Jenn Meyer | Vice President Officer | 1 | $0 |
| Nate Bourg | President Officer | 1 | $0 |
| Terrance Alan | Co President | 0 | $0 |
| Dave Karraker | Co President | 0 | $0 |
| Brian Springfield | Vice President | 0 | $0 |
| Terry Beswick | Treasurer | 0 | $0 |
| Teresa Asten Bennett | President | 0 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Robyn Lounsbury | Treasurer Trustee or director | 1 | $0 |
| Desmond Morgan | Vice President Officer | 1 | $0 |
| Jenn Meyer | Vice President Officer | 1 | $0 |
| Nate Bourg | President Officer | 1 | $0 |
| Terrance Alan | Co President | 0 | $0 |
| Dave Karraker | Co President | 0 | $0 |
| Brian Springfield | Vice President | 0 | $0 |
| Terry Beswick | Treasurer | 0 | $0 |
| Teresa Asten Bennett | President | 0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Teresa Asten Bennett | President Officer | 10 | $0 |
| Jenn Meyer | Vice President Officer | 1 | $0 |
| Nate Bourg | Treasurer Officer | 1 | $0 |
| Terrance Alan | Co President | 0 | $0 |
| Dave Karraker | Co President | 0 | $0 |
| Brian Springfield | Vice President | 0 | $0 |
| Terry Beswick | Treasurer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 584 CASTRO STREET 333, SAN FRANCISCO, CA 94114-2512
- Principal officer (990 for 2025)
- Nate Bourg, 584 Castro Street 333, San Francisco, CA 941142512
- Signed the 990
- Nate Bourg, President
- Phone
- (415) 431-2359
- Website
- www.castromerchants.com
- Return prepared by
- Tax Office SF
California records
California keeps its own records of charities and corporations. Search them by EIN 94-2941816 or by the name MERCHANTS OF UPPER MARKET INC.
- 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
Castro Merchants is made up of merchants based in San Francisc's iconic Castro neighborhood, an international beacon of freedom, acceptance, creativity, and diversity. Our mission is to protect, promote, and advocate on behalf of all castro businesses.
Program accomplishments
- Promotion and services for merchants in the upper market neighborhood of San Francisco.
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
- 94-2941816
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1985
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $218,741
- Income (IRS master file)
- $316,491
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $316,491 | $269,436 | $218,741 | XML |
| 990 | December 2024 | $361,688 | $393,169 | $171,686 | IRS |
| 990 | December 2023 | $600,890 | $432,973 | $203,167 | XML |
| 990 | December 2022 | $224,680 | $255,186 | $35,250 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | IRS |
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 94-2941816).
Questions about MERCHANTS OF UPPER MARKET INC
- What is the EIN of MERCHANTS OF UPPER MARKET INC?
- The employer identification number (EIN) of MERCHANTS OF UPPER MARKET INC is 94-2941816.
- Is MERCHANTS OF UPPER MARKET INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1985.
- Are donations to MERCHANTS OF UPPER MARKET INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MERCHANTS OF UPPER MARKET INC 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 MERCHANTS OF UPPER MARKET INC 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 MERCHANTS OF UPPER MARKET INC 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 MERCHANTS OF UPPER MARKET INC?
- The 990 for the year ended December 31, 2025 names Nate Bourg.
- Who are the officers and directors of MERCHANTS OF UPPER MARKET INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does MERCHANTS OF UPPER MARKET INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $316,491, expenses of $269,436 and total assets of $218,741 at year end.
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