Emerging Builders Inc

Nonprofit profile at a glance

EIN
834092816
IRS 990 coverage
2022–2023
Forms available
Form 990 2023
Location
Kansas City, MO, USA
Rating
73
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Nutrition

Official website

Reported finances

Revenue
$1,952
Expenses
$55,350
Assets
$20,663
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • NELSON GABRIEL (EXECUTIVE DIRECTOR)
  • ABBY WILLIAMS (INTERIM BOARD PRESIDENT)
  • CHRISTAL WATSON (PAST PRESIDENT)

Highest reported compensation

  • NELSON GABRIEL (EXECUTIVE DIRECTOR): $2,500 total reported compensation

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

Overview

Mission

Emerging builders creates opportunities for women, black and other people of color in the construction trades through training in an apprenticeship model.

What it reported doing in 2023

Provided a 10 week apprenticeship training program to participants, including mental health counselling services.

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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 70
  • Accountability: 90
  • Sustainability: 16
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 57.3%; rating input score 57
  • Fundraising efficiency: $2.05 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2,735.6%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 4.5%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 86.9% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: -189.7% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -112.7% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 57.3% of spending went to programs
  • Governance: 4 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $32K in reported program spending
  • Leadership: top reported pay $2K · 9 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 2 filing years from 2022 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • High — Financial Efficiency: Fundraising efficiency scored 23/100.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.