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Recreation & Sports (N32) 990 on File

CITY FIELDS FOUNDATION

EIN: 20-3068987 · SAN FRANCISCO, CA 94188-5547 · United States · FY 2025 Data
2 out of 5 38 / 100 Based on 2+ years of filings
Financial strength (30%) 46/100
Reliability (20%) 55/100
Effectiveness (25%) 51/100
Impact (25%) No data yet
Financial data: FY 2025 · Scored 9/13/2026
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Financial Overview — FY 2025
$50K
Total Revenue
$34K
Total Expenses
$-2,341,366
Net Assets
N/A
Employees
Revenue Sources
Expense Breakdown
Program Expense Ratio 98.8%
Fundraising Efficiency N/A
Operating Reserve -828.19x
Liability-to-Asset 4093.2%
Revenue Diversification 100.0%
Executive Compensation $0
Compared with Peers
FY 2025
Compared with 5,880 similar organizations (United States, Recreation & Sports, under $100K in expenses), FY 2025.
This organization Middle half of peers (P25–P75) Peer median
Ratio This org Peer median Position (P10 → P90)
Program expense ratio
Program expenses / total expenses · higher is better
98.8% 91.2%
P10P90
Above median
Operating reserve
Months of expenses covered by net assets · higher is better
-828.2 mo 9.6 mo
P10P90
Bottom quarter
Liabilities to assets
Total liabilities / total assets · lower is better
4093.2% 0.0%
P10P90
Bottom quarter
Revenue concentration
Share of revenue from the largest source · lower is better
100.0% 83.6%
P10P90
Below median
Revenue growth
Year over year revenue growth
0.0% -0.1%
P10P90
Expense growth
Year over year expense growth
-37.5% -0.8%
P10P90
Surplus margin
Surplus as a share of revenue
32.2% 7.9%
P10P90
Financial History
Year Revenue Expenses Net Assets Program % Staff
2025 $50K $34K $-2,341,366 98.8% —
2024 $50K $54K $-2,357,467 115.6% —
2023 $2.2M $36K $-2,353,249 5988.1% —
2022 $525K $5.0M $-4,467,749 10.5% —
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Organization Details
EIN
20-3068987
State
CA
City
SAN FRANCISCO
ZIP
94188-5547
Classification
N32
Category
Recreation & Sports
Rating
2★
Coverage
A
Last Updated
Aug 2026
Form 990
On File
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