CENTER FOR BUILDING IN NORTH AMERICA INC

EIN: 883531896 501(c)(3) Housing & Shelter

BROOKLYN, NY

Total Revenue
$18,535
Total Expenses
$216,905
Total Assets
$278,012
Net Assets
$276,405
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2022
Legal Domicile
NY
Principal Officer
STEPHEN SMITH
Phone
4849958479
Tax Period
2023-01-01 to 2023-12-31

CENTER FOR BUILDING IN NORTH AMERICA INC, founded in 2022, is a micro nonprofit in the Housing & Shelter sector that reported $19K in total revenue in fiscal year 2023. Revenue fell 97% from the prior year — a significant decline worth monitoring. Expenses of $217K exceeded revenue, resulting in a 1070% operating deficit.

Mission

TO STUDY BUILDING CODES AND CONSTRUCTION POLICY IN THE UNITED STATES AND CANADA IN COMPARATIVE GLOBAL CONTEXT, AND PROPOSE AVENUES FOR REFORM TO BRING OUR CODES IN LINE WITH THOSE IN OTHER DEVELOPED COUNTRIES.

Program Service Accomplishments

Program 1
Expenses: $195,388

IN 2023, THE CENTER FOR BUILDING IN NORTH AMERICA COMPLETED THE BULK OF A REPORT (TO BE PUBLISHED IN 2024) ON THE HIGH COST AND LOW AVAILABILITY OF ELEVATORS IN THE U.S. AND CANADA. IT ALSO PROVIDED...

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IN 2023, THE CENTER FOR BUILDING IN NORTH AMERICA COMPLETED THE BULK OF A REPORT (TO BE PUBLISHED IN 2024) ON THE HIGH COST AND LOW AVAILABILITY OF ELEVATORS IN THE U.S. AND CANADA. IT ALSO PROVIDED TECHNICAL ASSISTANCE TO LEGISLATIVE STAFF IN CALIFORNIA AND OREGON ON BILLS (AB 835 AND HB 3395 RESPECTIVELY, BOTH OF WHICH WERE ULTIMATELY SIGNED INTO LAW) TO EXPLORE BUILDING CODE CHANGES TO ALLOW SINGLE-STAIR BUILDINGS UP TO SIX STORIES IN HEIGHT, UP FROM THE THREE STORIES CURRENTLY ALLOWED.

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $18,444
Program Service Revenue $0
Investment Income $58
Other Revenue $33
TOTAL REVENUE $18,535

Expense Breakdown

Grants Paid $0
Salaries & Benefits $183,985
Fundraising Expenses $3,814
Program Expenses $195,388
Other Expenses $32,920
TOTAL EXPENSES $216,905

Year-over-Year Comparison

2023 2022 Change
Revenue $18,535 $543,493 -1.0%
Expenses $216,905 $68,718 +2.2%
Net Income $-198,370 $474,775 -1.4%
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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Governance

Voting Members
3
Independent Members
2
Employees
1
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
1
$171,825
Total Directors
3
$171,825
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
STEPHEN SMITH PRESIDENT 40.00
Officer Director
$151,819 $20,006 $171,825
MICHAEL ELIASON TREASURER 1.00
Director
$0 $0 $0
BEN FURNAS SECRETARY 1.00
Director
$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 No data No data No data No data
2023 $18,535 $216,905 $278,012 $-198,370
2022 $543,493 $68,718 $475,913 $474,775
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