Build Up Inc

Nonprofit profile at a glance

EIN
813539714
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2021
Location
New York, NY, USA
Phone
2038722226
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$1,794,646
Expenses
$1,053,435
Assets
$1,126,389
Liabilities
$107,324

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • ALISON NICOLE CAMPBELL (PRESIDENT)

People named in this filing

  • ALISON NICOLE CAMPBELL (PRESIDENT)
  • SANDRA SANDIFER (TREASURER)
  • ALEESHA TAYLOR (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Build up, inc. (bui) is a public charity that operates as a fiscal sponsor and capacity builder providing brave women and black, indigenous, and other people of color (bipoc)-led nonprofit start-ups, organizations, networks, and collectives that support under-resourced and historically invisibilized communities with the needed infrastructure and capacity. Build up, inc.'s sponsorship of projects and ideas encourages innovation and creativity, requiring projects and ideas that attempt to positively change or impact the world.

What it reported doing in 2024

Lioness - jiwa is an advocacy group of currently and formerly incarcerated girls and women who want to support each other and build a powerful presence in their communities and at the Texas legislature. The project's mission is to end the incarceration and systematic devaluing of girls and women within the Texas criminal legal system. The project envisions a society where they and their sisters are spiritually, emotionally, mentally, and physically free from all forms of violence and harm in the criminal legal system. Their vision will be achieved through radical advocacy, education, community engagement, grassroots organizing, and legislative action.

Operating model

Revenue model
Donor-supported. 86% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 51% for direct work, and 49% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 94
  • Accountability: 94
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 39.6%; rating input score 40
  • Program expense ratio: 67.5%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 41.3%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 1.07; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 75.4% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 82.7% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 70.1% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 39.6% of revenue deployed · 67.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 6 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $711K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.