Building Our Children Ministry Inc

Nonprofit profile at a glance

EIN
815243249
IRS 990 coverage
2017–2022
Forms available
Form 990 2022
Location
Austin, TX, USA
Phone
4096739886
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$543,560
Expenses
$465,117
Assets
$207,000
Liabilities
$207,000

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Yolanda Taylor (Chief Operation Office/Chief Executive Officer)

Highest reported compensation

  • Yolanda Taylor (Chief Operation Office/Chief Executive Officer): $21,586 total reported compensation
  • Jayvonna Avery (Chairman of the Board): $20,000 total reported compensation
  • Darrell Lewis (Head Officer): $7,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of this non-profit organization is to help strengthen our communitites all around the world and to restore hope where it was once lost. Jeremiah 29:11

What it reported doing in 2022

Teen Mothers and Human Trafficking: This program is designed to help all teens, but especially teen mothers, establish life skills necessary for family and personal growth. It teaches them how to share amongst themseles working to estabalish postive bonds. They are also taught how to maintain a steady job with ethics, which is vital to their personal growth no matter the background. This program helps those who have never worked before and my have trouble maintaining a job. It is based on a foundation in Jesus Christ. This program includes housing programs, nutrition, financial literacy, basic educational skills and parenting classes. Our population includes parents, children and youth, caregivers, and families.

Operating model

Revenue model
Donor-supported. 96% 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 most voting board members are independent. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 92
  • Accountability: 77
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.8%; rating input score 60
  • Program expense ratio: 69.9%; rating input score 70
  • Fundraising efficiency: $6 raised per $1 spent on fundraising; rating input score 21; 21st 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.4%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 0.45; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 1; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 13.5%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 35.4% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 28.6% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 85.7% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 59.8% of revenue deployed · 69.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 4 of 9 filing controls reported
  • Programs: 6 filed program accomplishments · $325K in reported program spending
  • Leadership: top reported pay $22K · 8 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2017 to 2022
  • Contacts: How to reach this organization
  • Money network: 8 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.