Lake County Build a Generation

Nonprofit profile at a glance

EIN
320537130
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2019
Location
Leadville, CO, USA
Phone
7194864114
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Student Services, Organizations of Students

Official website

Reported finances

Revenue
$1,651,059
Expenses
$1,279,468
Assets
$1,906,075
Liabilities
$814,993

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

Leadership & pay

7 people listed

Executive titles in this filing

  • GRAYSON COOPER (PRESIDENT)

People named in this filing

  • GRAYSON COOPER (PRESIDENT)
  • VANESSA DELIRA (VICE PRESIDE)
  • BARRETT DONOVAN (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Organizing lake county to build a healthier community.

What it reported doing in 2024

1.coalition building and community organizing: we support individuals- including youth and adults--who are most impacted by community health issues in their work to effect change. We help provide structure and processes so that people and organizations can come together to work on an issue efficiently. We facilitated coalitions focused on substance abuse prevention, community housing, active living, and food access. Our community organizing work focused on tenants' rights in manufactured housing.

Operating model

Revenue model
Donor-supported. 62% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 84% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 89
  • Accountability: 88
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.5%; rating input score 68
  • Program expense ratio: 88.1%; rating input score 88
  • Fundraising efficiency: $175.2 raised per $1 spent on fundraising; rating input score 91; 91st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98.2%; rating input score 98; 46th percentile among comparable filings
  • 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 22.5%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 1.49; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.43; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 0.5% per year; rating input score 100; 20th percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 30.4% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 68.5% of revenue deployed · 88.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.