Civic Intelligence

Better Block Foundation

990 • Fiscal year 2022 • EIN 47-4885264

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 13, 2023

PO Box 4007Dallas, TX 75208

(214) 941-4849

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.36x

Higher debt load relative to assets than 83% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

74th percentile

0.17x

Higher debt load relative to revenue than 74% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

17th percentile

-18%

Higher net margin than 17% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

77th percentile

$70,811

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 9.5% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

4th percentile

-42%

Faster asset growth than 4% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

21st percentile

-17%

Faster revenue growth than 21% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$364,777

Down $260,908 (-42%) from 2021

Net Assets

Down

$235,205

Down $137,560 (-37%) from 2021

Liabilities

Down

$129,572

Down $123,348 (-49%) from 2021

Revenue

Down

$742,578

Down $153,133 (-17%) from 2021

Expenses

Up

$875,527

Up $148,291 (+20%) from 2021

Net Income

Down

-$132,949

Down $301,424 (-179%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2016: $355,581Liabilities 2016: $8,751Net Assets 2016: $346,8302016Assets 2017: $471,748Liabilities 2017: $12,374Net Assets 2017: $459,3742017Assets 2018: $305,129Liabilities 2018: $31,294Net Assets 2018: $273,8352018Assets 2019: $208,285Liabilities 2019: $33,466Net Assets 2019: $174,8192019Assets 2020: $428,005Liabilities 2020: $222,540Net Assets 2020: $205,4652020Assets 2021: $625,685Liabilities 2021: $252,920Net Assets 2021: $372,7652021Assets 2022: $364,777Liabilities 2022: $129,572Net Assets 2022: $235,2052022Assets 2023: $569,128Liabilities 2023: $206,809Net Assets 2023: $362,3192023Assets 2024: $1,060,452Liabilities 2024: $324,505Net Assets 2024: $735,9472024

Highlighted filing

2022

Assets$364,777
Liabilities$129,572
Net Assets$235,205

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2016: $866,686Expenses 2016: $519,700Net Income 2016: $346,9862016Revenue 2017: $868,367Expenses 2017: $755,823Net Income 2017: $112,5442017Revenue 2018: $512,920Expenses 2018: $698,459Net Income 2018: -$185,5392018Revenue 2019: $701,297Expenses 2019: $800,313Net Income 2019: -$99,0162019Revenue 2020: $685,676Expenses 2020: $655,030Net Income 2020: $30,6462020Revenue 2021: $895,711Expenses 2021: $727,236Net Income 2021: $168,4752021Revenue 2022: $742,578Expenses 2022: $875,527Net Income 2022: -$132,9492022Revenue 2023: $1,183,946Expenses 2023: $1,056,832Net Income 2023: $127,1142023Revenue 2024: $1,543,778Expenses 2024: $1,134,102Net Income 2024: $409,6762024

Highlighted filing

2022

Revenue$742,578
Expenses$875,527
Net Income-$132,949
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 13, 2023
Return Version
2022v5.0
Gross Receipts
$742,578
Mission and Program Overview

Mission

Better Block Foundation educates, equips, and empowers communities and their leaders to reshape and reactivate built environments to promote the growth of healthy and vibrant neighborhoods.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$600,343$364,777▼ $235,566
Pledges and Grants Receivable$3,279$0▼ $3,279
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$625,685$364,777▼ $260,908
Other Assets Total$22,063$0▼ $22,063
Liabilities
Other Liabilities$146,054$137,080▼ $8,974
Accounts Payable and Accrued Expenses$106,866$-7,508▼ $114,374
Total Liabilities$252,920$129,572▼ $123,348
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$372,765$235,205▼ $137,560
Total Net Assets Fund Balance$372,765$235,205▼ $137,560
Total Liabilities and Net Assets / Fund Balance$625,685$364,777▼ $260,908
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Krista NightengaleExecutive DirectorFT$70,811$70,811

Board Members and Trustees

NameTitle
Reese CollinsPresident
Jennifer SandersVice President
Dr Diana Torres RiveraDirector
Drex OwusuDirector
Michael GraceDirector
Pedro a Lopez OnnaDirector
Thom PowellDirector
Morgan SpanSecretary
Nathaniel BarrettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$177,101
Program Service Revenue
$563,975
Investment Income
$1,502
Other Revenue
$0
All Other Contributions
$18,059
Change in Net Assets
$-132,949
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$540,112
Salaries, Compensation, and Employee Benefits$335,415
Total Fundraising Expense$16,771
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$206,143$26,061$6,930$239,134
Travel$67,361$22,454-$89,815
Current Officers, Directors, Trustees, and Key Employees$48,831$14,362$8,617$71,810
Occupancy$38,052$12,684-$50,736
Advertising$19,091$6,364-$25,455
Payroll Taxes$18,538$2,939$1,131$22,608
Fees for Services Other$15,786--$15,786
Fees for Services Accounting-$6,556-$6,556
Insurance-$4,702-$4,702
Other Expenses$2,482$827-$3,309
Other Employee Benefits$1,528$242$93$1,863
All Other Expenses$252$90-$342
Fees for Services Legal-$262-$262
Total Functional Expenses$677,019$181,737$16,771$875,527
International Activity

International Summary

Spending
$63,896

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
europeprogram servicestransformed neighborhood00$58,103
east asia and the pacificprogram servicesspeaking tour/workshops00$5,793
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sba Loan$137,080
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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

The 990 will be reviewed by the Founding Director and Managing Director before being reviewed by the board. It will then be filed.

Form 990, Part VI, Section B, Line 12C

Potential conflicts are reviewed annually by the board of directors.

Form 990, Part VI, Section B, Line 15A

Reviewed by board annually.

Form 990, Part VI, Section B, Line 15B

Compensation is reviewed by the board of directors annually.

Form 990, Part VI, Section C, Line 18

Guidestar.com and available upon request.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Better Block Foundation
EIN
47-4885264
Phone
2149414849
Address
PO BOX 4007, DALLAS, TX 75208

Signing Officer

Name
Krista Nightengale
Title
Executive Director
Signed
2023-10-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Krista Nightengale
Formed
2015
Legal Domicile
TX
Voting Board Members
9
Independent Board Members
9
Employees
6
Volunteers
300

Preparer

Firm
Sutton Frost Cary LLP
Address
600 Six Flags Dr Suite 600, Arlington, TX 76011
Preparer
Carroll Elizabeth Arnott
Phone
8176498083
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21646
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3827
IRS990/OtherExpensesGrp/ProgramServicesAmt0246449
IRS990/OtherExpensesGrp/ProgramServicesAmt17568
IRS990/OtherExpensesGrp/ProgramServicesAmt24938
IRS990/OtherExpensesGrp/ProgramServicesAmt32482
IRS990/OtherExpensesGrp/TotalAmt0328599
IRS990/OtherExpensesGrp/TotalAmt17966
IRS990/OtherExpensesGrp/TotalAmt26584
IRS990/OtherExpensesGrp/TotalAmt33309
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt0146054
IRS990/OtherLiabilitiesGrp/EOYAmt0137080
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt06930
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt026061
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0206143
IRS990/OtherSalariesAndWagesGrp/TotalAmt0239134
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01131
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02939
IRS990/PayrollTaxesGrp/ProgramServicesAmt018538
IRS990/PayrollTaxesGrp/TotalAmt022608
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt03279
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0KRISTA NIGHTENGALE
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IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Service Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0563975
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0563975
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010700
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IRS990/PYInvestmentIncomeAmt0149
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IRS990/PYOtherExpensesAmt0507093
IRS990/PYProgramServiceRevenueAmt0884862
IRS990/PYRevenuesLessExpensesAmt0168475
IRS990/PYSalariesCompEmpBnftPaidAmt0220143
IRS990/PYTotalExpensesAmt0727236
IRS990/PYTotalRevenueAmt0895711
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-132949
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RevenueAmt0563975
IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0177101
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt010700
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt026000
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0513306
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0667805
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0369451
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02999399
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01502
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt016722
IRS990ScheduleA/InvestmentIncomeCYPct00.00470
IRS990ScheduleA/InvestmentIncomePYPct00.00670
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportTotal509Amt03433860
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt087600
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt087600
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0693805
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0512920
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03538182
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0137080
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IRS990ScheduleD/TotalLiabilityAmt0137080
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt05793
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt158103
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0east asia and the pacific
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1europe
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0speaking tour/workshops
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1transformed neighborhood
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0program services
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1program services

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