Civic Intelligence

Building from Below

990 • Fiscal year 2017 • EIN 20-3788954

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 06, 2018

PO Box 2103Durham, NC 27702

(301) 792-4433

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

71st percentile

0.43x

Higher debt load relative to assets than 71% of similar nonprofits.

2017 filings • NTEE B • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

93rd percentile

1.47x

Higher debt load relative to revenue than 93% of similar nonprofits.

2017 filings • NTEE B • $1M-$5M nonprofits • Source year 2017

Net Margin

89th percentile

38%

Higher net margin than 89% of similar nonprofits.

2017 filings • NTEE B • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

38th percentile

$21,170

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2017 filings • NTEE B • $1M-$5M nonprofits • Source year 2017

Asset Growth

72nd percentile

16%

Faster asset growth than 72% of similar nonprofits.

2017 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

21st percentile

-6.3%

Faster revenue growth than 21% of similar nonprofits.

2017 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,676,082

Up $235,569 (+16%) from 2016

Net Assets

Up

$956,934

Up $184,433 (+24%) from 2016

Liabilities

Up

$719,148

Up $51,136 (+7.7%) from 2016

Revenue

Down

$489,289

Down $32,709 (-6.3%) from 2016

Expenses

Up

$304,856

Up $142,475 (+88%) from 2016

Net Income

Down

$184,433

Down $175,184 (-49%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2010: $43,445Liabilities 2010: $92Net Assets 2010: $43,3532010Assets 2012: $205,085Liabilities 2012: $141,8852012Assets 2013: $302,912Liabilities 2013: $201,3782013Assets 2014: $353,326Liabilities 2014: $204,3052014Assets 2015: $551,592Liabilities 2015: $138,708Net Assets 2015: $412,8842015Assets 2016: $1,440,513Liabilities 2016: $668,012Net Assets 2016: $772,5012016Assets 2017: $1,676,082Liabilities 2017: $719,148Net Assets 2017: $956,9342017Assets 2018: $2,143,370Liabilities 2018: $766,684Net Assets 2018: $1,376,6862018Assets 2019: $1,868,573Liabilities 2019: $283,543Net Assets 2019: $1,585,0302019Assets 2020: $2,032,013Liabilities 2020: $201,648Net Assets 2020: $1,830,3652020Assets 2021: $1,900,216Liabilities 2021: $198,778Net Assets 2021: $1,701,4382021Assets 2022: $2,540,681Liabilities 2022: $58,850Net Assets 2022: $2,481,8312022Assets 2023: $1,959,759Liabilities 2023: $42,681Net Assets 2023: $1,917,0782023Assets 2024: $1,818,205Liabilities 2024: $43,058Net Assets 2024: $1,775,1472024

Highlighted filing

2017

Assets$1,676,082
Liabilities$719,148
Net Assets$956,934

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2010: $45,137Expenses 2010: $20,876Net Income 2010: $24,2612010Revenue 2012: $92,814Expenses 2012: $74,437Net Income 2012: $18,3772012Revenue 2013: $144,294Expenses 2013: $105,959Net Income 2013: $38,3352013Revenue 2014: $113,958Expenses 2014: $66,306Net Income 2014: $47,6522014Revenue 2015: $340,009Expenses 2015: $76,146Net Income 2015: $263,8632015Revenue 2016: $521,998Expenses 2016: $162,381Net Income 2016: $359,6172016Revenue 2017: $489,289Expenses 2017: $304,856Net Income 2017: $184,4332017Revenue 2018: $695,842Expenses 2018: $276,090Net Income 2018: $419,7522018Revenue 2019: $553,313Expenses 2019: $344,969Net Income 2019: $208,3442019Revenue 2020: $577,101Expenses 2020: $331,766Net Income 2020: $245,3352020Revenue 2021: $270,846Expenses 2021: $399,773Net Income 2021: -$128,9272021Revenue 2022: $1,198,600Expenses 2022: $418,207Net Income 2022: $780,3932022Revenue 2023: $172,958Expenses 2023: $737,711Net Income 2023: -$564,7532023Revenue 2024: $236,855Expenses 2024: $378,786Net Income 2024: -$141,9312024

Highlighted filing

2017

Revenue$489,289
Expenses$304,856
Net Income$184,433
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 6, 2018
Return Version
2017v2.3
Gross Receipts
$489,289
Mission and Program Overview

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.

The mission of building from below is to promote justice, equality, and sustainability by enabling everyday people to collectively decide upon and create community-based solutions and institutions that respond to their needs in the areas of housing, education, health, employment, and more.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$353,179$1,067,607▲ $714,428
Rtn Earn Endowment Incm Other Fnds$772,501$956,934▲ $184,433
Cash and Non-Interest-Bearing Accounts$305,503$193,765▼ $111,738
Accounts Receivable$20,281$1,131▼ $19,150
Loans From Officers Directors$222--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,440,513$1,676,082▲ $235,569
Other Assets Total$761,550$413,579▼ $347,971
Liabilities
Other Liabilities$667,442$718,867▲ $51,425
Accounts Payable and Accrued Expenses$348$281▼ $67
Total Liabilities$668,012$719,148▲ $51,136
Net Assets / Fund Balance
Total Net Assets Fund Balance$772,501$956,934▲ $184,433
Total Liabilities and Net Assets / Fund Balance$1,440,513$1,676,082▲ $235,569

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$935,043$42,347$977,390
Other Land Buildings$132,564$49,774$182,338
Other Assets Org$5,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Paola GuerreroSecretaryFT$21,170$21,170
Mara KaufmanPresidentFT$14,969$14,969

Board Members and Trustees

NameTitle
Vivian WangTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$350,735
Program Service Revenue
$138,479
Investment Income
$75
Other Revenue
$0
All Other Contributions
$350,735
Change in Net Assets
$184,433
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$208,825
Salaries, Compensation, and Employee Benefits$96,031
Total Fundraising Expense$2,298
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion-$79,302-$79,302
Other Salaries and Wages$73,870--$73,870
Occupancy$45,484--$45,484
Payroll Taxes$22,161--$22,161
Insurance-$13,316-$13,316
Interest-$4,658-$4,658
All Other Expenses$223$2,402-$2,625
Travel-$2,181-$2,181
Advertising--$1,531$1,531
Other Expenses-$1,305-$1,305
Fees for Services Accounting-$875-$875
Office Expenses--$767$767
Fees for Services Legal-$150-$150
Total Functional Expenses$141,738$160,820$2,298$304,856
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$222--
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loans Payable$704,670
Housing Deposits$7,903
Credit Card Payable$6,294
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Annual meeting includes review of form 990

Form 990, Part VI, Section C, Line 18

BY REQUEST

Form 990, Part VI, Section C, Line 19

BY REQUEST

Filing and Contact Details

Filer

Filer Name
Building From Below
EIN
20-3788954
Phone
3017924433
Address
PO BOX 2103, DURHAM, NC 27702

Signing Officer

Name
Vivian Wang
Title
Treasurer
Phone
3017924433
Signed
2018-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vivian Wang
Formed
2005
Legal Domicile
Nc
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
HOLLAND AND COMPANY CPA'S
Address
411 POMPTON AVENUE, CEDAR GROVE, NJ 07009
Preparer
Richard K Holland
Phone
9738570666
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0350735
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0131606
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0515077
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0107923
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0138040
IRS990ScheduleA/Total509Grp/TotalAmt01243381
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0350735
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0131606
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0515077
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0107923
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0138040
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01243381
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0935043
IRS990ScheduleD/BuildingsGrp/DepreciationAmt042347
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0977390
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03904
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1404488
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt255
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3132
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt45000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SALES TAX RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1WORK IN PROGRESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DEPOSITS TO BE RETURNED
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3UTILITY HOUSING DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4LOAN- TANGERINE CLEAN
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0132564
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt049774
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0182338
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06294
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17903
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2704670
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1HOUSING DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LOANS PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01067607
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0413579
IRS990ScheduleD/TotalLiabilityAmt0718867
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANNUAL MEETING INCLUDES REVIEW OF FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BY REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BY REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NC
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01440513
IRS990/TotalAssetsEOYAmt01676082
IRS990/TotalAssetsGrp/BOYAmt01440513
IRS990/TotalAssetsGrp/EOYAmt01676082
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0350735
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02298
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0160820
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0141738
IRS990/TotalFunctionalExpensesGrp/TotalAmt0304856
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0668012
IRS990/TotalLiabilitiesEOYAmt0719148
IRS990/TotalLiabilitiesGrp/BOYAmt0668012
IRS990/TotalLiabilitiesGrp/EOYAmt0719148
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0772501
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0956934
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt037576
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt037576
IRS990/TotalProgramServiceExpensesAmt0141738
IRS990/TotalProgramServiceRevenueAmt0138479
IRS990/TotalReportableCompFromOrgAmt036139
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0138554
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0489289
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01440513
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01676082
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02181
IRS990/TravelGrp/TotalAmt02181
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 2103
IRS990/USAddress/CityNm0DURHAM
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd027702
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.BUILDINGFROMBELOW.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0VIVIAN WANG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03017924433
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BUILDING FROM BELOW
ReturnHeader/Filer/BusinessNameControlTxt0BUIL
ReturnHeader/Filer/EIN0203788954
ReturnHeader/Filer/PhoneNum03017924433
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2103
ReturnHeader/Filer/USAddress/CityNm0DURHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd027702
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId05A43D4F1ED2871AFB0E8B26F57B19CC7CB004A4B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05A43D4F1ED2871AFB0E8B26F57B19CC7CB004A4B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt047.16.158.93
ReturnHeader/FilingSecurityInformation/IPDt02018-08-06
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm009:49:19
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0223108025
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOLLAND AND COMPANY CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0411 POMPTON AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CEDAR GROVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd007009
ReturnHeader/PreparerPersonGrp/PhoneNum09738570666
ReturnHeader/PreparerPersonGrp/PreparationDt02018-08-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD K HOLLAND
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-08-06T09:25:08-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.04$1.78$0.24$0.38$0.14
2023Summary only. Only limited summary data is available for this year.$1.96$0.04$1.92$0.17$0.74$0.56
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$0.06$2.48$1.20$0.42$0.78
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$0.20$1.70$0.27$0.40$0.13
2020Summary only. Only limited summary data is available for this year.$2.03$0.20$1.83$0.58$0.33$0.25
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.28$1.59$0.55$0.34$0.21
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.77$1.38$0.70$0.28$0.42
2017Detailed filing. Detailed filing data is available for this year.$1.68$0.72$0.96$0.49$0.30$0.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.67$0.77$0.52$0.16$0.36
2015Detailed filing. Detailed filing data is available for this year.$0.55$0.14$0.41$0.34$0.08$0.26
2014Summary only. Only limited summary data is available for this year.$0.35$0.20$0.11$0.07$0.05
2013Summary only. Only limited summary data is available for this year.$0.30$0.20$0.14$0.11$0.04
2012Summary only. Only limited summary data is available for this year.$0.21$0.14$0.09$0.07$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.00$0.04$0.05$0.02$0.02