The First Congregational Church building is significant as:

• an excellent example of the work of The Reid Brothers, prominent architects whose work influenced the development of San Francisco
• an early example of an innovative construction technique, reinforced concrete, increasingly used in the post 1906 earthquake and fire reconstruction period
• a reflection of the role in the social history of San Francisco of this denomination

The building's design, in its use of the Classical Revival style most frequently exhibited by San Francisco's "banking temples", indicates the church's desire to remain in and reflect the business character of downtown.

Adapted from City Planning Commission Resolution 10202 dated January 17, 1985.