Civic Intelligence

Union Square Business Improvement District DBA Union Square Alliance

EIN 94-3159152 • 501(c)4 • San Francisco, CA

Profile

We enhance the visitor experience and business environment, making union square the #1 destination in the world.

291 Geary Street 200San Francisco, CA 94102

www.visitunionsquaresf.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.60x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

64th percentile

0.34x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2025

Net Margin

34th percentile

1.9%

Higher net margin than 34% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

85th percentile

$394,479

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

501(c)4 • $10M-$25M nonprofits • Source year 2025

Asset Growth

78th percentile

18%

Faster asset growth than 78% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

64th percentile

19%

Faster revenue growth than 64% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$6,321,804

Up $972,599 (+18%) from 2024

Liabilities

Up

$3,768,462

Up $764,921 (+25%) from 2024

Net Assets

Up

$2,553,342

Up $207,678 (+8.9%) from 2024

Revenue

Up

$11,124,878

Up $1,750,909 (+19%) from 2024

Expenses

Up

$10,915,166

Up $1,898,009 (+21%) from 2024

Net Income

Down

$209,712

Down $147,100 (-41%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $3,041,103Liabilities 2011: $472,263Net Assets 2011: $2,568,8402011Assets 2012: $2,081,206Liabilities 2012: $354,999Net Assets 2012: $1,726,2072012Assets 2013: $2,210,148Liabilities 2013: $323,638Net Assets 2013: $1,886,5102013Assets 2014: $2,226,152Liabilities 2014: $292,323Net Assets 2014: $1,933,8292014Assets 2015: $4,257,247Liabilities 2015: $380,658Net Assets 2015: $3,876,5892015Assets 2016: $3,763,993Liabilities 2016: $413,368Net Assets 2016: $3,350,6252016Assets 2017: $3,278,702Liabilities 2017: $450,704Net Assets 2017: $2,827,9982017Assets 2018: $2,462,491Liabilities 2018: $424,910Net Assets 2018: $2,037,5812018Assets 2019: $2,143,021Liabilities 2019: $352,331Net Assets 2019: $1,790,6902019Assets 2020: $3,062,762Liabilities 2020: $783,224Net Assets 2020: $2,279,5382020Assets 2021: $3,263,028Liabilities 2021: $1,038,738Net Assets 2021: $2,224,2902021Assets 2022: $3,440,343Liabilities 2022: $1,210,105Net Assets 2022: $2,230,2382022Assets 2023: $4,649,501Liabilities 2023: $2,664,753Net Assets 2023: $1,984,7482023Assets 2024: $5,349,205Liabilities 2024: $3,003,541Net Assets 2024: $2,345,6642024Assets 2025: $6,321,804Liabilities 2025: $3,768,462Net Assets 2025: $2,553,3422025

Highlighted filing

2025

Assets$6,321,804
Liabilities$3,768,462
Net Assets$2,553,342

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2011: $3,049,7172011Revenue 2012: $3,095,592Expenses 2012: $3,938,225Net Income 2012: -$842,6332012Expenses 2013: $3,093,4232013Revenue 2014: $3,301,298Expenses 2014: $3,253,979Net Income 2014: $47,3192014Revenue 2015: $6,531,346Expenses 2015: $4,588,586Net Income 2015: $1,942,7602015Revenue 2016: $6,620,873Expenses 2016: $7,146,837Net Income 2016: -$525,9642016Revenue 2017: $5,045,152Expenses 2017: $5,567,779Net Income 2017: -$522,6272017Revenue 2018: $4,836,611Expenses 2018: $5,629,563Net Income 2018: -$792,9522018Revenue 2019: $5,388,298Expenses 2019: $5,635,331Net Income 2019: -$247,0332019Revenue 2020: $6,419,376Expenses 2020: $5,931,411Net Income 2020: $487,9652020Revenue 2021: $6,633,397Expenses 2021: $6,688,218Net Income 2021: -$54,8212021Revenue 2022: $7,353,306Expenses 2022: $7,347,358Net Income 2022: $5,9482022Revenue 2023: $8,566,874Expenses 2023: $8,826,843Net Income 2023: -$259,9692023Revenue 2024: $9,373,969Expenses 2024: $9,017,157Net Income 2024: $356,8122024Revenue 2025: $11,124,878Expenses 2025: $10,915,166Net Income 2025: $209,7122025

Highlighted filing

2025

Revenue$11,124,878
Expenses$10,915,166
Net Income$209,712

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.32$3.77$2.55$11.1$10.9$0.21
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.35$3.00$2.35$9.37$9.02$0.36
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.65$2.66$1.98$8.57$8.83$0.26
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.44$1.21$2.23$7.35$7.35$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.26$1.04$2.22$6.63$6.69$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.06$0.78$2.28$6.42$5.93$0.49
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.35$1.79$5.39$5.64$0.25
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.42$2.04$4.84$5.63$0.79
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.28$0.45$2.83$5.05$5.57$0.52
2016Detailed filing. Detailed filing data is available for this year.$3.76$0.41$3.35$6.62$7.15$0.53
2015Detailed filing. Detailed filing data is available for this year.$4.26$0.38$3.88$6.53$4.59$1.94
2014Detailed filing. Detailed filing data is available for this year.$2.23$0.29$1.93$3.30$3.25$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.32$1.89$3.09
2012Summary only. Only limited summary data is available for this year.$2.08$0.35$1.73$3.10$3.94$0.84
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.47$2.57$3.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 10, 2025
Return Version
2024v5.2
Gross Receipts
$11,132,143
Mission and Program Overview

Mission

We enhance the visitor experience and business environment, making union square the #1 destination in the world.

The union square alliance serves its members and creates a high-quality, complete neighborhood experience by managing and activating public spaces; supporting existing businesses and attracting new investments; and convening, partnering and advocating for the district's success.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$2,211,383-
Cash and Non-Interest-Bearing Accounts$537,554$965,040▲ $427,486
Accounts Receivable$185,588$927,222▲ $741,634
Pledges and Grants Receivable$344,872$569,764▲ $224,892
Prepaid Expenses and Deferred Charges$411,158$226,099▼ $185,059
Land, Buildings, and Equipment, Net$316,693$185,648▼ $131,045
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$5,349,205$6,321,804▲ $972,599
Other Assets Total$3,553,340$1,236,648▼ $2,316,692
Liabilities
Accounts Payable and Accrued Expenses$921,059$2,195,985▲ $1,274,926
Other Liabilities$1,950,854$1,444,973▼ $505,881
Unsecured Notes Loans Payable$131,628$127,504▼ $4,124
Total Liabilities$3,003,541$3,768,462▲ $764,921
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,345,664$2,553,342▲ $207,678
Total Net Assets Fund Balance$2,345,664$2,553,342▲ $207,678
Total Liabilities and Net Assets / Fund Balance$5,349,205$6,321,804▲ $972,599

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$161,567$2,365,180$2,526,747
Other Land Buildings$24,081$330,972$355,053
Other Assets Org$1,236,648--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marisa RodriguezCEOFT$313,050$81,429$394,479
Benjamin HorneCFOPT$181,005$54,740$235,745
Ken RichPolicy DirectorPT$147,663$963$148,626
Zarrina YousufzaiAssoc, Finance/hrFT$101,495$13,677$115,172
Jessica ChilingerianAssoc, MarketingFT$107,638$6,409$114,047
Jason ChernissDirector, ServicesFT$104,055$1,126$105,181

Board Members and Trustees

NameTitle
Mark PurdyPresident
Donald ThomasVice President
Brian FenwickDirector
Clifton ClarkDirector
David LewinDirector
Erik MurrayDirector
Evan KaizerDirector
J Timothy FalveyDirector
James SangiacomoDirector
Jordan BuckleyDirector
Kevin FlanaganDirector
Lauren EllisDirector
Manuela KingDirector
Mark SullivanDirector
Maxine PapadakisDirector
Opio DupreeDirector
Peter HartDirector
Russell D Keil JrDirector
Shirley Howard-johnsonDirector
Spencer SechlerDirector
Wes TylerDirector
Lin HuberDirector Until 3/25
Stephen BrettSecretary
Julie TaylorTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Social Good CompanyMarketing & Promotions411 LOMBARD ST, San Francisco, CA 94133$340,557
Field Operations LLCLandscape Architect4 BRYANT PART 11TH FLOOR, New York, NY 10018$145,569
Revenue and Support

Revenue Composition

Contributions and Grants
$3,321,846
Program Service Revenue
$7,739,003
Investment Income
$64,029
Other Revenue
$0
All Other Contributions
$2,010,257
Change in Net Assets
$209,712

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,124,878
Revenue Not Reported on Form 990
$384,866
Total Revenue per Audited Statements
$11,509,744
Total Revenue per Form 990
$11,124,878
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,296,697
Salaries, Compensation, and Employee Benefits$1,618,469
Total Fundraising Expense$366,557
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$2,016,671$150,507$13,040$2,180,218
Other Expenses$861,780-$12,647$874,427
Other Salaries and Wages$438,748$196,560$117,198$752,506
Current Officers, Directors, Trustees, and Key Employees$344,463$141,276$168,958$654,697
Occupancy$194,640$132,604$9,600$336,844
Advertising$136,837-$760$137,597
Other Employee Benefits$64,075$27,555$20,485$112,115
Insurance$22,107$79,684$38$101,829
Payroll Taxes$55,796$25,112$18,243$99,151
Fees for Services Legal$33,778$52,261$1,742$87,781
Office Expenses$2,502$38,843$3,726$45,071
Conferences and Meetings$5,530$20,171-$25,701
Travel$2,198$17,922-$20,120
Fees for Services Other--$120$120
Total Functional Expenses$9,666,114$882,495$366,557$10,915,166

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$11,302,066
Expenses per Audited Statements$10,915,166
Total Expenses per Form 990$10,915,166
Expenses Not Reported on Form 990$386,900
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Stephen BrettSecretary, DirBuilding LeaseNo$125,259

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability- Long Term$1,262,718
Accrued Payroll$141,320
Contract Liabilities$40,935
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Julie taylor, a board member, had a business relationship with several other board members.a member of the alliance's board of directors is associated with a company that contributed services to the alliance totaling $312,000 during the year ended june 30, 2025.the alliance leases a building from stephen brett.

Form 990, Part VI, Section A, Line 6

The property owners in the district are members.

Form 990, Part VI, Section A, Line 7A

Property owners get to vote on the election of board members.

Form 990, Part VI, Section A, Line 7B

The members shall have the right to vote on the election of directors, on any merger and its principal terms and any amendment of those terms, and on any election to dissolve the corporation.the members also vote on revisions to bylaws.

Form 990, Part VI, Section B, Line 11B

The finance committee reviews a draft of the federal form 990. The finance committee then presents the draft 990 copy to the board of directors for review prior to board meeting and makes copies available at the board meeting. The board of directors votes to approve the 990 before filing with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Each year all board members are required to review and update their conflict of interest forms and list any conflicts. Board members then recuse themselves in votes or discussions where they may have a conflict.

Form 990, Part VI, Section B, Line 15A

Finance and HR staff extensively review compensation data from surveys in the same geographic location and similar non-profit organization data. It is then presented to the Union Square Alliance Executive Committee, who then reviews and approves.

Form 990, Part VI, Section B, Line 15B

Finance and HR staff extensively review compensation data from surveys in the same geographic location and similar non-profit organization data. It is then presented to the Union Square Alliance Executive Committee, who then reviews and approves.

Form 990, Part VI, Section C, Line 19

All organization policies are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Union Square Business Improvement
EIN
94-3159152
Phone
4157817880
Address
291 GEARY STREET 200, SAN FRANCISCO, CA 94102

Signing Officer

Name
Marisa Rodriguez
Title
CEO
Signed
2025-12-10
Discuss with paid preparer
Yes

Organization Details

Formed
1994
Legal Domicile
CA
Voting Board Members
23
Independent Board Members
22
Employees
12
Volunteers
92

Preparer

Firm
Perotti & Carrade CPAs
Address
1 McInnis Pkwy Ste 200, San Rafael, CA 94903
Preparer
Kathryn Harris
Phone
4154618500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

DEPRECIATION: Column (A) - Total = $212034; Column (B) - Program Services = $207271; Column (C) - Management & General = $4403; Column (D) - Fundraising = $360

Form 990, Part IX, Line 24E

IMPROVEMENT PROJECTS: Column (A) - Total = $561065; Column (B) - Program Services = $561065; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

OPERATIONS MANAGEMENT: Column (A) - Total = $534719; Column (B) - Program Services = $534719; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

PROFESSIONAL SERVICES: Column (A) - Total = $715666; Column (B) - Program Services = $556882; Column (C) - Management & General = $146104; Column (D) - Fundraising = $12680

Form 990, Part IX, Line 24E

PUBLIC RELATIONS: Column (A) - Total = $52586; Column (B) - Program Services = $52586; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

SECURITY: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

TRASH RELATED PROJECTS: Column (A) - Total = $104148; Column (B) - Program Services = $104148; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Raw XML AppendixShowing 400 of 743 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/EmployeeCnt012
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