Building Beginnings

Nonprofit profile at a glance

EIN
822154427
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2017
Location
Provo, UT, USA
Phone
8013582031
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Vocational Counseling

Official website

Reported finances

Revenue
$1,282,129
Expenses
$1,126,365
Assets
$1,519,082
Liabilities
$47,308

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

Leadership & pay

3 people listed

Highest reported compensation

  • Brett Griffiths (Director): $50,350 total reported compensation
  • Madalyn Kener (Director): $46,375 total reported compensation
  • Tracee Griffiths (Director): $27,400 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 Beginnings Misson Objectives; A to provide employment opportunities to those who are in recovery from drugs and alcohol. B Promotion of counseling to aid persons in recovery from drugs and alcohol. C To provide safe, affordable housing to those in recovery.

What it reported doing in 2024

Building Beginnings provides the opportunity for IOP level treatment for substance abuse to those whithout health insurance. Each week, group therapy, individual therapy sessions and case management sessions are provided.

Operating model

Revenue model
Earned-program. 69% 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. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 93
  • Accountability: 5
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.9%; rating input score 88
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th 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: Limited
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.1%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 1.35; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 11%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 39.5% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 43.4% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 56.3% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 87.9% of revenue deployed · 100% of spending went to programs
  • Governance: 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $50K · 3 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.