Building Education
Nonprofit profile at a glance
- EIN
- 815150344
- IRS 990-EZ coverage
- 2021–2025
- Forms available
- Form 990-EZ 2025, Form 990-T 2023, Form 990-N 2020
- Location
- San Francisco, CA, USA
- Phone
- 4158810163
- Rating
- 34
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Educational Services and Schools - Other
Reported finances
- Revenue
- $48,328
- Expenses
- $97,556
- Assets
- $83,681
- Liabilities
- $18,444
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Wendy Shew (President)
People named in this filing
- Wendy Shew (President)
- Brian Ly (Treasurer)
- Alla Bolsheva (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
Building Education strengthens rural communities through education infrastructure, clean water access, community development, and programs that expand long-term educational and economic opportunity for children and families in Nepal
What it reported doing in 2025
Building Education completed construction of its 6th school in rural Nepal, expanding access to safe educational infrastructure for students and families in an underserved village community. The organization also provided educational scholarships, conducted impact evaluations, and supported community development initiatives that strengthen long-term educational opportunity and local resilience for children and families in rural Nepal
Operating model
- Revenue model
- Donor-supported. 77% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
REVIEW - The filed numbers largely add up. 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: 0
- Transparency & Controls: 82
- Sustainability: 24
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -101.9%; rating input score 7; 7th percentile among comparable filings
- Total-asset coverage ratio: 0.86; rating input score 43; 43rd percentile among comparable filings
- Liabilities to assets ratio: 0.22; rating input score 11; 11th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -29% per year; rating input score 0; 14th percentile among comparable filings
- Revenue growth: -22.8% per year; rating input score 0; 14th percentile among comparable filings
- Asset growth: -15.1% per year; rating input score 0; 13th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 8 of 9 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 5 filing years from 2021 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- High — Sustainability: Operating margin scored 7/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
- High — Sustainability: Liabilities to assets ratio scored 11/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.