Building 13 Association Incorporated

Nonprofit profile at a glance

EIN
134169405
IRS 990-EZ coverage
2015–2025
Forms available
Form 990-EZ 2025, Form 990-N 2017
Location
Bronx, NY, USA
Phone
7183201370
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.

Reported finances

Revenue
$41,175
Expenses
$48,160
Assets
$60,664
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Leslie Peterson (President)
  • Wendell Mattison (Vice President)

People named in this filing

  • Leslie Peterson (President)
  • Wendell Mattison (Vice President)
  • Lisa Rodriguez (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enhance the quality of life within the community by being a leading force for positive social change and deliver value through information, advocacy and service. Promoting Recreational, Educational and Cultural activities for an intergenerational community.

What it reported doing in 2025

The Community Garden was established with a multi-purpose agenda. We wanted to promote inter-generational interaction, nutritional benefits and education including the importance of recycling and composting. The community has come together and the youth are learning to produce and nurture both flowers and vegetables promoting healthy living. Included in the garden is a meditation area that promotes peace and tranquility. It has given youth a place to exert energy and learn the importance of community service. This has thus far benefited over 500 participants. Organized an Earth Day parade to encourage the community to Recycle, Reuse and Reduce with a campaign to remind the community that every day is Earth Day.

Operating model

Revenue model
Donor-supported. 85% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 82
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.4%; rating input score 53
  • Program expense ratio: 45.7%; rating input score 46

Transparency & Controls

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

Sustainability

  • Operating margin: -17%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 1.26; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 14% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 20.4% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 53.4% of revenue deployed · 45.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $22K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • High — Sustainability: Operating margin scored 24/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.