Building Heights Inc

Nonprofit profile at a glance

EIN
932640475
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024, Form 990-N 2022
Location
Cleveland Heights, OH, USA
Phone
2163752590
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$188,708
Expenses
$214,978
Assets
$36,475
Liabilities
$804

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Jen Holland (Executive Director)
  • Shelbi Nelson (Vice President)
  • Neil Hodges (President)

People named in this filing

  • Jen Holland (Executive Director)
  • Shelbi Nelson (Vice President)
  • Mariegabrielle James (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Building Heights develops and teaches hands-on learning experiences through the art of film. Our programs create opportunities for students to explore their individual and collective creativity, learn foundational skills in all aspects of the film industry, while

What it reported doing in 2024

Students work with an Heights Middle School Shorts Music Instructor who will guide them in writing and producing music for the films of Heights Middle School Shorts.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and program spending has grown recently. 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: 34
  • Transparency & Controls: 100
  • Sustainability: 17
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 36.3%; rating input score 36
  • Program expense ratio: 31.9%; rating input score 32

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -13.9%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 17%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 152.7% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: 82.9% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: -54.7% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 36.3% of revenue deployed · 31.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $69K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2023 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 36/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 32/100.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.