Building a Generation
Nonprofit profile at a glance
- EIN
- 542104001
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Redlands, CA, USA
- Phone
- 9097938822
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Adult, Continuing Education
Reported finances
- Revenue
- $561,890
- Expenses
- $418,928
- Assets
- $665,893
- Liabilities
- $73,584
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Highest reported compensation
- KATIE EAR (EXECUTIVE DI): $74,750 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Building a generation serves children and parents by providing personalized education, support, and connections to community resources, enabling them to become healthy and self-sufficient families.
What it reported doing in 2024
The family resource center program exists to improve family functioning and connect families to community resources so that children and youth are given the opportunity to thrive in a healthy environment. Case manager work with families to achieve overall self-sufficiency by assisting families in securing necessary basic and intermediate needs such as food, shelter, counseling, and adequate housing. Other needs include community linkages to parenting support groups, crisis intervention, and youth development opportunities. Such direct program acitivities and services include case management to assist with education and access to community support, learning tubs, storybook hour, child passenger safety, family counseling, and boost. The family resource center program is hosted at four elementary schools serving the east valley of san bernardino county where each site is strategically located in geographic areas that have high rates of juvenile delinquency, violence, truancy, and child neglect. Serving 7,000 parents and children a year, the family resource centers are sustained through strong community partnerships, grants, and individual fundraisers.
Operating model
- Revenue model
- Grant-funded. 94% of the money available for current operations came from government grants.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 75
- Transparency & Controls: 92
- Accountability: 95
- Sustainability: 62
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 65.5%; rating input score 65
- Program expense ratio: 87.7%; rating input score 88
- Fundraising efficiency: $112.76 raised per $1 spent on fundraising; rating input score 88; 88th percentile among comparable filings
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: Limited
- 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: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 25.4%; rating input score 81; 81st percentile among comparable filings
- Total-asset coverage ratio: 1.59; rating input score 58; 58th percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 41; 41st percentile among comparable filings
- Officer compensation ratio: 17.8%; rating input score 18; 18th percentile among comparable filings
Growth
- Program expense growth: -5.8% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: -1.2% per year; rating input score 0; 11th percentile among comparable filings
- Asset growth: 14.6% per year; rating input score 100; 72nd percentile among comparable filings
Details
- Where the money goes: 65.5% of revenue deployed · 87.7% of spending went to programs
- Governance: 7 of 7 board members independent · 7 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $368K in reported program spending
- Leadership: top reported pay $75K · 9 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- Review — Sustainability: Total-asset coverage ratio scored 58/100.
- High — Sustainability: Officer compensation ratio scored 18/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 41/100.