World Builders Academy

Nonprofit profile at a glance

EIN
842118009
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022, Form 990-N 2020
Location
Kansas City, MO, USA
Phone
8167180063
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Reported finances

Revenue
$640,099
Expenses
$604,246
Assets
$146,509
Liabilities
$2,976

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • PANELA LEUNG (PRESIDENT)

Highest reported compensation

  • PANELA LEUNG (PRESIDENT): $53,000 total reported compensation
  • TIMOTHY FORSYTHE (VICE PRESIDE): $53,000 total reported compensation
  • TZE KAM LEUNG (TREASURER): $37,314 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Educational support

What it reported doing in 2025

Educational support through grants to the state of Missouri

Operating model

Revenue model
Earned-program. 90% of the money available for current operations came from fees and other program revenue.
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

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: 86
  • Transparency & Controls: 90
  • Accountability: 86
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.4%; rating input score 94
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.6%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 25.3%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 0.3% per year; rating input score 100; 16th percentile among comparable filings
  • Revenue growth: 32.5% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 75.2% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 94.4% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $604K in reported program spending
  • Leadership: top reported pay $53K · 6 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.