BUILDING FROM BELOW (EIN 203788954) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2005

Legal Domicile

Principal Officer

VIVIAN WANG

Phone

3017924433

Tax Period

2024-01-01 to 2024-12-31

BUILDING FROM BELOW, founded in 2005, is a small nonprofit in the Education sector that reported $237K in total revenue in fiscal year 2024. Revenue surged 37% from the prior year, signaling strong growth momentum. Expenses of $379K exceeded revenue, resulting in a 60% operating deficit.

Mission

BUILDING FROM BELOW IS DEDICATED TO RESEARCH, EDUCATION, AND PRACTICAL EXPERIMENTATION TO SUPPORT THE CREATION OF SUSTAINABLE, SELF-DETERMINING COMMUNITIES. OUR WORK IS BASED ON AN ORGANIC FARM AND LEARNING CENTER WHERE WE BUILD OUR VISION FOR A DEMOCRATIC, EGALITARIAN, AND SUSTAINABLE SOCIETY BY INVESTIGATING THE SHIFTING SOCIAL AND ECOLOGICAL LANDSCAPE AND DEVELOPING PRACTICABLE ALTERNATIVE FORMS OF ORGANIZATION SUCH AS WORKER COOPERATIVES, AGRO-ECOLOGICAL FARMING, AND AFFORDABLE, ENERGY-EFFICIENT HOUSING.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $71,304

Program Service Revenue $163,647

Investment Income $887

Other Revenue $1,017

TOTAL REVENUE $236,855

Expense Breakdown

Grants Paid $0

Salaries & Benefits $164,117

Fundraising Expenses $0

Program Expenses $245,012

Other Expenses $214,669

TOTAL EXPENSES $378,786

Year-over-Year Comparison

	2024	2023	Change
Revenue	$236,855	$172,958	+0.4%
Expenses	$378,786	$737,711	-0.5%
Net Income	$-141,931	$-564,753	-0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$57,500

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARA KAUFMAN	PRESIDENT	40.00	Officer	$33,800	$0	$33,800
PAOLA GUERRERO	SECRETARY	15.00	Officer	$23,700	$0	$23,700
VIVIAN WANG	TREASURER	15.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$236,855	$378,786	$1,818,205	$-141,931
2023	$172,958	$737,711	$1,959,759	$-564,753
2022	$1,198,600	$418,207	$2,540,681	$780,393
2021	$270,846	$399,773	$1,900,216	$-128,927
2020	$577,101	$331,766	$2,032,013	$245,335
2019	$553,313	$344,969	$1,868,573	$208,344
2018	$695,842	$276,090	$2,143,370	$419,752

BUILDING FROM BELOW