Build Me Up

Nonprofit profile at a glance

EIN: 473978880
IRS 990-EZ coverage: 2016–2017
Forms available: Form 990-EZ 2017
Location: Fort Mill, SC, USA
Rating: 76
Verdict: SUPPORTED
Rating confidence: Moderate
Sector: Educational Services and Schools - Other

Reported finances

Revenue: $62,250
Expenses: $63,112
Assets: $56,292
Liabilities: $45,500

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

4 people listed

People named in this filing

BRAD CHATHAM (EXECUTIVE DI)
EUGENE DIMAGNO (CO-CHAIR)
TERRI KELLER (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To build brighter futures for children and adults with uniquely fun and educational programs that develop minds, bodies, talents and character.

Operating model

Revenue model: Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model: Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and assets have declined or grown slowly.

Rating breakdown

Financial Efficiency: 75
Transparency & Controls: 82
Sustainability: 34
Growth: 80

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 75.2%; rating input score 75
Program expense ratio: 74.1%; rating input score 74

Transparency & Controls

Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
Major donor itemization: Limited

Sustainability

Operating margin: -1.4%; rating input score 42; 42nd percentile among comparable filings
Total-asset coverage ratio: 0.89; rating input score 45; 45th percentile among comparable filings
Liabilities to assets ratio: 0.81; rating input score 8; 8th percentile among comparable filings
Officer compensation ratio: 44%; rating input score 4; 4th percentile among comparable filings

Growth

Program expense growth: 121.5% per year; rating input score 100; 99th percentile among comparable filings
Revenue growth: 89.6% per year; rating input score 100; 99th percentile among comparable filings
Asset growth: -14.2% per year; rating input score 0; 16th percentile among comparable filings

Details

Where the money goes: 75.2% of revenue deployed · 74.1% of spending went to programs
Governance: Filed governance answers
Accomplishments: 2 filed program accomplishments · $47K in reported program spending
Leadership: top reported pay $0 · 4 people listed
Consistency: 7 of 7 current checks pass
Schedules: 2 filed schedules
Filing history: 2 filing years from 2016 to 2017
Contacts: How to reach this organization
Money network: 2 filed money-flow records
Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

Moderate — Sustainability: Operating margin scored 42/100.
High — Growth: Asset growth scored 0/100.
Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
High — Sustainability: Officer compensation ratio scored 4/100.
High — Sustainability: Liabilities to assets ratio scored 8/100.
High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.