Building Baja's Future

Nonprofit profile at a glance

EIN
460948408
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Cabo San Lucas Los Cabos Bcs, MX
Phone
5216243554
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Official website

Reported finances

Revenue
$174,699
Expenses
$165,774
Assets
$602,495
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • INES AVALOS PORTILLA (PRESIDENT)

Highest reported compensation

  • ROSA CECILIA PORTILLA ROBERTSON (MANAGING DIRECTOR): $48,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Building baja's future provides resources and capital to economically-challenged young adults to build a better future for themselves and their communities.

What it reported doing in 2025

Provide college scholarships to deserving, financially disadvantaged young adults in the los cabos community. The activities of building baja's future in the local community are not limited to providing college scholarships to these deserving young adults within the american community living abroad (in the los cabos community). They are also geared towards fulfilling philanthropic needs and improving the quality of life for the people served by this american community.

Operating model

Revenue model
Donor-supported. 100% 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 the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 77
  • Accountability: 90
  • Sustainability: 54
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.5%; rating input score 58
  • Program expense ratio: 60.6%; rating input score 61
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 81st 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; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.1%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 3.63; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 29%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 11.5% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: -1.3% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 57.5% of revenue deployed · 60.6% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $101K in reported program spending
  • Leadership: top reported pay $48K · 11 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 12 filing years from 2014 to 2025
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 11/100.