Building Education Support Teams Inc

Nonprofit profile at a glance

EIN
261375981
IRS 990 coverage
2022–2023
Forms available
Form 990 2023, Form 990-EZ 2021
Location
Center Valley, PA, USA
Phone
6103933983
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Official website

Reported finances

Revenue
$84,957
Expenses
$60,685
Assets
$249,763
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

7 people listed

Highest reported compensation

  • WILLIAM STAPLES (CHAIRPERSON): $4,500 total reported compensation
  • MARGIE MARKUS (MENTOR COORDINATOR): $3,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To create opportunities for students of diverse backgrounds to become professionals in workforce areas such as education, law enforcement, health and business

What it reported doing in 2023

Provided financial assistance for students attending secondary and post secondary institutions. All scholarships were paid directly to the qualified educational institution.

Operating model

Revenue model
Other-operating. 74% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 64% of its reported program spending out as grants.

The verdict

MIXED - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 29
  • Transparency & Controls: 90
  • Accountability: 60
  • Sustainability: 60
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 34%; rating input score 34
  • Program expense ratio: 27.3%; rating input score 27
  • Fundraising efficiency: $0.27 raised per $1 spent on fundraising; rating input score 10; 10th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 71.4%; rating input score 71; 23rd percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 28.6%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 4.12; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 13.2%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -30% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 8.9% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 11% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 34% of revenue deployed · 27.3% of spending went to programs
  • Governance: 5 of 7 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $17K in reported program spending
  • Leadership: top reported pay $4K · 7 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 6 filed schedules
  • Filing history: 2 filing years from 2022 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 34/100.
  • High — Financial Efficiency: Program expense ratio scored 27/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.