Uc Law Sf Foundation

Tax-deductible

San Francisco, CA501(c)(3)Since 1971EducationEIN 23-7135898Revenue $7.0M in FY2025

On file with the IRSuchastings.edu200 McAllister St, 94102-4978 · San Francisco, CATax-exempt since Oct 1971College/university support org — 170(b)(1)(A)(iv)

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Uc hastings Foundation generates and receives gifts in support of Uc hastings college of the Law.

501(c)(3) charity; gifts are tax-deductible.
98¢ of each $1 spent went to programs.
Run by 49 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $226K a year · 3% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.1 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $24K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
43
of 44 voting members
Looks good: 43 of 44 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$7.0M
-7% vs prior year
Spent
$7.3M
To programs
98%
Net assets
$3.4M
By yearFY2020–FY2025
Revenue
$7.0M
FY2025▼ -7%
Tap a bar for its year
Revenue by fiscal year
FY2020$11.2M
FY2021$5.3M
FY2022$11.6M
FY2023$7.1M
FY2024$7.6M
FY2025$7.0M
Expenses
$7.3M
FY2025▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$8.1M
FY2021$7.0M
FY2022$12.3M
FY2023$6.9M
FY2024$6.9M
FY2025$7.3M
Net assets
$3.4M
FY2025▼ -4%
Tap a bar for its year
Net assets by fiscal year
FY2020$4.9M
FY2021$3.4M
FY2022$2.6M
FY2023$2.8M
FY2024$3.6M
FY2025$3.4M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1971.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $7.2M Management & general 0% · $16K Fundraising 1% · $96K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

46 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Second Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Immediate Past President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Uc Law Sf Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Raises and manages philanthropic funds to provide scholarships, faculty research grants, and program support for the UC College of the Law, San Francisco.

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Provided by the organization

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3 programs · $7.2M · in their own filed words · FY2024
01

Institutional Support

Provided grants to uc college of the law, san francisco to enrich the academic program and provide for opportunities in legal education that would otherwise not occur without private support. The two largest block grants provide for the fundraising and the alumni outreach operations at the college.

$6.5Mprogram expense
02

Student Scholarships & Loans

Funded the bridge fellows program, and smaller programs such as moot court, journal awards, etc.

$613Kprogram expense
03

Various Student Services

Provide scholarship and loan funds for students, research grants for faculty, and other grants for various programs of uc college of the law, san francisco.

$20Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
See all 3 funders →
Grants paid · 18 grants · $47.7M · 2019–2024
Uc College of the Law San FranciscoFY2024$7,132,492
Unitemized GrantFY2024$18,022
Unitemized GrantFY2024$1,500
Uc College of the Law San FranciscoFY2023$6,789,055
Unitemized GrantFY2023$16,497
Unitemized GrantFY2023$3,000
Uc College of the Law San FranciscoFY2022$6,723,832
Unitemized GrantFY2022$16,319
Unitemized GrantFY2022$3,000
Uc College of the Law San FranciscoFY2021$12,275,922
Unitemized GrantFY2021$5,319
Unitemized GrantFY2021$5,000
Uc Hastings - College of the LawFY2020$6,592,803
Unitemized GrantFY2020$5,319
Unitemized GrantFY2020$3,500
Uc Hastings - College of the LawFY2019$8,123,479
Unitemized GrantFY2019$5,500
Unitemized GrantFY2019$5,263

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$7.0M
Ln 12
Gifts and grantsLn 1h$7.0M
Investment incomeLn 3$15K
Money outPt IX
$7.3M
Ln 25
Programscol B$7.2M
Managementcol C$16K
Fundraisingcol D$96K
Owns and owesPt X
$3.4M
net assets · Ln 32
Cash and savingsLn 1–2$37K
Total assetsLn 16$3.4M
LiabilitiesLn 26$0
PeoplePt VI, VII
46
listed · VII A
PaidVII A0
Voting boardVI 1a44
IndependentVI 1b43
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7.0M
Noncash giftsLn 1g$66K
Investment incomeLn 3$15K
Gains on assetsLn 7$5K
Total revenueLn 12$7.0M
Assets in detailPt X, end of year
CashLn 1$37K
Cash and savings togetherLn 1–2$37K
InvestmentsLn 11–13$683K
Total assetsLn 16$3.4M
LiabilitiesLn 26$0
Net assetsLn 32$3.4M
OperationsPt I, VI
EmployeesI 50
VolunteersI 649
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$34K$37K
InvestmentsLn 11–13$635K$683K
Total assetsLn 16$3.6M$3.4M
LiabilitiesLn 26$0$0
Net assetsLn 32$3.6M$3.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$7.1M$7.1M
Grants to domestic individualsLn 2$20K$20K
Accounting feesLn 11c$12K$12K
Investment management feesLn 11f$3K$3K
Office expensesLn 13$45$45
Other expenses (24a–d)Ln 24$97K$1K$96K
All other expensesLn 24e$5$5
Total functional expensesLn 25$7.3M$7.2M$16K$96K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $7.0M$7.3M−$216K$3.4M 990 PDF
FY2024 $7.6M$6.9M$701K$3.6M 990 PDF
FY2023 $7.1M$6.9M$193K$2.8M 990 PDF
FY2022 $11.6M$12.3M−$725K$2.6M 990 PDF
FY2021 $5.3M$7.0M−$1.7M$3.4M 990 PDF
FY2020 $11.2M$8.1M$3.1M$4.9M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $7,048,079 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $7,597,150$7,033,526
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $21,782$14,553
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $7,618,932$7,048,079
I-13 Grants and similar amounts paidPrior year $6,808,552$7,152,014
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $109,535$111,565
I-18 Total expensesPrior year $6,918,087$7,263,579
I-19 Revenue less expensesPrior year $700,845−$215,500
Part VI · Governance 43 of 44 board members independent, 1 to look at
VI-1a Voting members of the governing body44
VI-1b Independent voting members43
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $7,048,079 across 7 lines filed
VIII-1d Related organizations$13,825
VIII-1f All other contributions, gifts and grants$7,019,701
VIII-1g Noncash contributions (included above)$65,797
VIII-1h Total contributions, gifts and grants$7,033,526
VIII-3 Investment incomeExcluded from tax $9,566$9,566
VIII-7 Net gain or loss on sales of assetsExcluded from tax $4,987$4,987
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $14,553$7,048,079
Part IX · Statement of functional expenses $7,263,579 across 7 lines filed
IX-1 Grants to domestic organizationsPrograms $7,132,492$7,132,492
IX-2 Grants to domestic individualsPrograms $19,522$19,522
IX-11c Accounting feesManagement $11,555$11,555
IX-11f Investment management feesManagement $2,920$2,920
IX-13 Office expensesFundraising $45$45
IX-24 Other expenses (24a–d)Management $1,364 · Fundraising $95,676$97,040
IX-24e All other expensesFundraising $5$5
IX-25 Total functional expensesPrograms $7,152,014 · Management $15,839 · Fundraising $95,726$7,263,579
Part X · Balance sheet $3,421,785 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $34,190$37,360
X-3 Pledges and grants receivableStart of year $2,906,955$2,699,143
X-9 Prepaid expenses and deferred chargesStart of year $0$2,544
X-12 Other securitiesStart of year $635,381$682,738
X-16 Total assetsStart of year $3,576,526$3,421,785
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $1,315$4,488
X-28 Net assets with donor restrictionsStart of year $3,575,211$3,417,297
X-32 Total net assets or fund balancesStart of year $3,576,526$3,421,785
X-33 Total liabilities and net assetsStart of year $3,576,526$3,421,785
Part XI · Reconciliation of net assets $3,421,785 net assets at year end
XI-1 Total revenue$7,048,079
XI-2 Total expenses$7,263,579
XI-3 Revenue less expenses−$215,500
XI-4 Net assets at start of year$3,576,526
XI-5 Net unrealized gains (losses) on investments$60,759
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,421,785

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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