Civic Intelligence

Build Up Inc.

990 • Fiscal year 2023 • EIN 81-3539714

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

178 Columbus Ave 237190 Smb45619New York, NY 10023

(203) 872-2226

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$291,927

Flat from 2023

Net Assets

Flat

$277,854

Flat from 2023

Liabilities

Flat

$14,073

Flat from 2023

Revenue And Expenses

Revenue

Flat

$324,932

Flat from 2023

Expenses

Flat

$341,743

Flat from 2023

Net Income

Flat

-$16,811

Flat from 2023

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 2022: $316,036Liabilities 2022: $21,371Net Assets 2022: $294,6652022Assets 2023: $291,927Liabilities 2023: $14,073Net Assets 2023: $277,8542023Assets 2023: $291,927Liabilities 2023: $14,073Net Assets 2023: $277,8542023Assets 2024: $1,126,389Liabilities 2024: $107,324Net Assets 2024: $1,019,0652024

Highlighted filing

2023

Assets$291,927
Liabilities$14,073
Net Assets$277,854

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2022: $403,063Expenses 2022: $181,210Net Income 2022: $221,8532022Revenue 2023: $324,932Expenses 2023: $341,743Net Income 2023: -$16,8112023Revenue 2023: $324,932Expenses 2023: $341,743Net Income 2023: -$16,8112023Revenue 2024: $1,794,646Expenses 2024: $1,053,435Net Income 2024: $741,2112024

Highlighted filing

2023

Revenue$324,932
Expenses$341,743
Net Income-$16,811
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.0
Gross Receipts
$324,932
Mission and Program Overview

Mission

Build up, inc. (bui) is a public charity that operates as a fiscal sponsor and capacity builder providing brave women and black, indigenous, and other people of color (bipoc)-led nonprofit start-ups, organizations, networks, and collectives that support under-resourced and historically invisibilized communities with the needed infrastructure and capacity. Build up, inc.'s sponsorship of projects and ideas encourages innovation and creativity, requiring projects and ideas that attempt to positively change or impact the world.

Build up, inc. (bui) is a public charity that acts as a fiscal sponsor for women and bipoc-led organizations that are committed to improving the well-being of historically marginalized communities. Bui serves as a convenor and connector to these organizations and provides capacity-building resources to enable organizational growth and sustained impact.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$124,325$290,927▲ $166,602
Pledges and Grants Receivable$151,368--
Savings and Temporary Cash Investments$39,215--
Accounts Receivable$1,128$1,000▼ $128
Total Assets$316,036$291,927▼ $24,109
Liabilities
Accounts Payable and Accrued Expenses$21,371$14,073▼ $7,298
Other Liabilities-$0-
Total Liabilities$21,371$14,073▼ $7,298
Net Assets / Fund Balance
Net Assets With Donor Restrictions$164,759$229,664▲ $64,905
Net Assets Without Donor Restrictions$129,906$48,190▼ $81,716
Total Net Assets Fund Balance$294,665$277,854▼ $16,811
Total Liabilities and Net Assets / Fund Balance$316,036$291,927▼ $24,109
Compensation and Service Providers

Board Members and Trustees

NameTitle
A Nicole CampbellPresident
Jerneeka SamsBoard Member
Aleesha TaylorSecretary
Sandra SandiferTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Kemp Whitfield INCStrategic Consulting3011 183RD ST 227, Homewood, IL 60430$120,560
Revenue and Support

Revenue Composition

Contributions and Grants
$202,242
Program Service Revenue
$122,228
Investment Income
$0
Other Revenue
$462
All Other Contributions
$202,242
Change in Net Assets
$-16,811

Audited Revenue Reconciliation

Revenue per Audited Statements
$324,932
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$324,932
Total Revenue per Form 990
$324,932
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$318,089
Grants and Similar Amounts Paid$12,754
Professional Fundraising Fees$10,900
Total Fundraising Expense$10,900
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$229,817$29,987-$259,804
Other Expenses$24,734$0$0$24,734
Office Expenses$9,370$11,313-$20,683
Grants to Domestic Orgs$12,754--$12,754
Fees for Services Professional Fundraising--$10,900$10,900
Travel$4,478$1,170-$5,648
Advertising$3,573--$3,573
Insurance-$3,388-$3,388
Information Technology-$259-$259
Total Functional Expenses$284,726$46,117$10,900$341,743

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$341,743
Total Expenses per Audited Statements$341,743
Total Expenses per Form 990$341,743
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$10,900
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Build up, inc. Is a member of the build up companies, a federated group of companies comprised of the build up advisory group (buag) and the campbell law firm. Buag plays a pivotal role by seconding to build up, inc. Qualified individuals who provide invaluable fiscal sponsorship and capacity-building services to further enhance bui's mission and initiatives. Buag is not a related organization to bui for tax purposes. However, its support is integral to the seamless management and successful implementation of bui's transformative work.

Form 990, Part VI, Section A, Line 8B

There are no committees with the authority to act on behalf of the governing board.

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

A full copy of the form 990 is provided to the entire board prior to filing with the internal revenue service.

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

Build up, inc. Has an established conflict of interest policy to ensure covered persons are acting in the best interests of the organization and not for their own personal benefit. Covered persons include anyone who served as a director, officer, key person, employee, independent contractor, or volunteer for build up, inc. Or an affiliate within the past five years. Determinations of whether a conflict exists are made at the board level. A covered person must disclose in good faith and in writing to the board all material facts related to a potential conflict of interest. Actual conflicts are reviewed at the board level, except in cases where a transaction with a related party (1) is of limited monetary value, (2) would not usually be reviewed by the board in the ordinary course of business and is available to others on the same or similar terms, or (3) provides a charitable benefit to a member of a charitable class where the benefit is available to others on similar terms. If a covered person is found to have acted contrary to build up, inc.'s conflict of interest policy, the board will take appropriate action which may include removal of the individual from office or termination of employment.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available upon request. The 990's are available on the guidestar.org and irs.gov websites.

Filing and Contact Details

Filer

Filer Name
Build Up Inc
EIN
81-3539714
Phone
2038722226
Address
178 COLUMBUS AVE 237190 SMB45619, NEW YORK, NY 10023

Signing Officer

Name
Alison Nicole Campbell
Title
CEO
Phone
2038722226
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alison Nicole Campbell
Formed
2016
Legal Domicile
Nj
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Easy Office Dba Jitasa
Address
1120 S RACKHAM WAY SUITE 300, MERIDIAN, ID 83642
Preparer
Jeremy Cork
Phone
2082874777
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Program services during this year were nncg, cdu and lioness.

Form 990, Part IX, Line 11G

Other fees which include contractors, accounting, it consultants, strategic support fees.

Financial Statement Notes

Schedule D, Part X, Line 2

The organization is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code (irc). In addition, the internal revenue service has determined the organization is not a private foundation within the meaning of section 509(a) of the code. The organization follows the provisions of accounting for uncertainty in income taxes under the income taxes topic of the codification. The codification requires the evaluation of tax positions, which include maintaining its tax-exempt status and the taxability of any unrelated business income and does not allow recognition of tax positions which do not meet a "more-likely-than-not" threshold of being sustained by the applicable tax authority. Management does not believe it has taken any tax positions that would not meet this threshold.

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IRS990/MissionDesc0BUILD UP, INC. (BUI) IS A PUBLIC CHARITY THAT OPERATES AS A FISCAL SPONSOR AND CAPACITY BUILDER PROVIDING BRAVE WOMEN AND BLACK, INDIGENOUS, AND OTHER PEOPLE OF COLOR (BIPOC)-LED NONPROFIT START-UPS, ORGANIZATIONS, NETWORKS, AND COLLECTIVES THAT SUPPORT UNDER-RESOURCED AND HISTORICALLY INVISIBILIZED COMMUNITIES WITH THE NEEDED INFRASTRUCTURE AND CAPACITY. BUILD UP, INC.'S SPONSORSHIP OF PROJECTS AND IDEAS ENCOURAGES INNOVATION AND CREATIVITY, REQUIRING PROJECTS AND IDEAS THAT ATTEMPT TO POSITIVELY CHANGE OR IMPACT THE WORLD.
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IRS990/ProgSrvcAccomActy3Grp/Desc0LIONESS - LIONESS: JIWA IS AN ADVOCACY GROUP OF CURRENTLY AND FORMERLY INCARCERATED GIRLS AND WOMEN WHO WANT TO SUPPORT EACH OTHER AND BUILD A POWERFUL PRESENCE IN THEIR COMMUNITIES AND AT THE TEXAS LEGISLATURE. THE PROJECT'S MISSION IS TO END THE INCARCERATION AND SYSTEMATIC DEVALUING OF GIRLS AND WOMEN WITHIN THE TEXAS CRIMINAL LEGAL SYSTEM. THE PROJECT ENVISIONS A SOCIETY WHERE THEY AND THEIR SISTERS ARE SPIRITUALLY, EMOTIONALLY, MENTALLY, AND PHYSICALLY FREE FROM ALL FORMS OF VIOLENCE AND HARM IN THE CRIMINAL LEGAL SYSTEM. THEIR VISION WILL BE ACHIEVED THROUGH RADICAL ADVOCACY, EDUCATION, COMMUNITY ENGAGEMENT, GRASSROOTS ORGANIZING, AND LEGISLATIVE ACTION. LIONESS: JIWA'S SERVICES INCLUDE ORGANIZING LEGISLATIVE OFFICE VISITS, TESTIFYING AT HEARINGS, AND PARTICIPATING IN COMMUNITY EVENTS THAT EDIFY AND UPLIFT THE VOICES OF INCARCERATED WOMEN AND GIRLS. LIONESS: JIWA'S MEMBERS USE SOCIAL MEDIA TO PRESSURE STATE AGENCIES SUCH AS THE TEXAS DEPARTMENT OF CRIMINAL JUSTICE AND THE TEXAS JUVENILE JUSTICE DEPARTMENT TO IMPROVE CONDITIONS AND PROGRAMMING. THEY ALSO SERVE AS A POINT OF CONTACT AND RESOURCE HUB FOR INCARCERATED GIRLS, WOMEN, AND THOSE WHO ARE RELEASED FROM PRISON BY DIRECTING THEM TO OTHER ORGANIZATIONS TO SERVE REENTRY NEEDS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt014095
IRS990/ProgSrvcAccomActy3Grp/GrantAmt05375
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAMS WHICH INCLUDE F. SPONSOR, ORJ AC, WPCR AND IAMPROSE.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt032753
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt016947
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt02639
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0348378
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt090
IRS990/PYOtherExpensesAmt0181210
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt054595
IRS990/PYRevenuesLessExpensesAmt0221853
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0181210
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0403063
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-16811
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0119589
IRS990/SavingsAndTempCashInvstGrp/BOYAmt039215
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER MISCELLANEOUS REVENUE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0202242
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0348378
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0145000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0695620
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt090
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt036
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0126
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0122228
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0462
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0462
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.39280
IRS990ScheduleA/PublicSupportPY170Pct00.13777
IRS990ScheduleA/PublicSupportTotal170Amt0273468
IRS990ScheduleA/SubstantialContributorsTotAmt0422152
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0202242
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0348378
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0145000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0695620
IRS990ScheduleA/TotalSupportAmt0696208
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0341743
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0324932
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). IN ADDITION, THE INTERNAL REVENUE SERVICE HAS DETERMINED THE ORGANIZATION IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. THE ORGANIZATION FOLLOWS THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES UNDER THE INCOME TAXES TOPIC OF THE CODIFICATION. THE CODIFICATION REQUIRES THE EVALUATION OF TAX POSITIONS, WHICH INCLUDE MAINTAINING ITS TAX-EXEMPT STATUS AND THE TAXABILITY OF ANY UNRELATED BUSINESS INCOME AND DOES NOT ALLOW RECOGNITION OF TAX POSITIONS WHICH DO NOT MEET A "MORE-LIKELY-THAN-NOT" THRESHOLD OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. MANAGEMENT DOES NOT BELIEVE IT HAS TAKEN ANY TAX POSITIONS THAT WOULD NOT MEET THIS THRESHOLD.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2
IRS990ScheduleD/TotalExpensesPerForm990Amt0341743
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt0324932
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0324932
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0341743
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROGRAM SERVICES DURING THIS YEAR WERE NNCG, CDU AND LIONESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BUILD UP, INC. IS A MEMBER OF THE BUILD UP COMPANIES, A FEDERATED GROUP OF COMPANIES COMPRISED OF THE BUILD UP ADVISORY GROUP (BUAG) AND THE CAMPBELL LAW FIRM. BUAG PLAYS A PIVOTAL ROLE BY SECONDING TO BUILD UP, INC. QUALIFIED INDIVIDUALS WHO PROVIDE INVALUABLE FISCAL SPONSORSHIP AND CAPACITY-BUILDING SERVICES TO FURTHER ENHANCE BUI'S MISSION AND INITIATIVES. BUAG IS NOT A RELATED ORGANIZATION TO BUI FOR TAX PURPOSES. HOWEVER, ITS SUPPORT IS INTEGRAL TO THE SEAMLESS MANAGEMENT AND SUCCESSFUL IMPLEMENTATION OF BUI'S TRANSFORMATIVE WORK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A FULL COPY OF THE FORM 990 IS PROVIDED TO THE ENTIRE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BUILD UP, INC. HAS AN ESTABLISHED CONFLICT OF INTEREST POLICY TO ENSURE COVERED PERSONS ARE ACTING IN THE BEST INTERESTS OF THE ORGANIZATION AND NOT FOR THEIR OWN PERSONAL BENEFIT. COVERED PERSONS INCLUDE ANYONE WHO SERVED AS A DIRECTOR, OFFICER, KEY PERSON, EMPLOYEE, INDEPENDENT CONTRACTOR, OR VOLUNTEER FOR BUILD UP, INC. OR AN AFFILIATE WITHIN THE PAST FIVE YEARS. DETERMINATIONS OF WHETHER A CONFLICT EXISTS ARE MADE AT THE BOARD LEVEL. A COVERED PERSON MUST DISCLOSE IN GOOD FAITH AND IN WRITING TO THE BOARD ALL MATERIAL FACTS RELATED TO A POTENTIAL CONFLICT OF INTEREST. ACTUAL CONFLICTS ARE REVIEWED AT THE BOARD LEVEL, EXCEPT IN CASES WHERE A TRANSACTION WITH A RELATED PARTY (1) IS OF LIMITED MONETARY VALUE, (2) WOULD NOT USUALLY BE REVIEWED BY THE BOARD IN THE ORDINARY COURSE OF BUSINESS AND IS AVAILABLE TO OTHERS ON THE SAME OR SIMILAR TERMS, OR (3) PROVIDES A CHARITABLE BENEFIT TO A MEMBER OF A CHARITABLE CLASS WHERE THE BENEFIT IS AVAILABLE TO OTHERS ON SIMILAR TERMS. IF A COVERED PERSON IS FOUND TO HAVE ACTED CONTRARY TO BUILD UP, INC.'S CONFLICT OF INTEREST POLICY, THE BOARD WILL TAKE APPROPRIATE ACTION WHICH MAY INCLUDE REMOVAL OF THE INDIVIDUAL FROM OFFICE OR TERMINATION OF EMPLOYMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. THE 990'S ARE AVAILABLE ON THE GUIDESTAR.ORG AND IRS.GOV WEBSITES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OTHER FEES WHICH INCLUDE CONTRACTORS, ACCOUNTING, IT CONSULTANTS, STRATEGIC SUPPORT FEES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
IRS990/StatesWhereCopyOfReturnIsFldCd0NJ
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0316036
IRS990/TotalAssetsEOYAmt0291927
IRS990/TotalAssetsGrp/BOYAmt0316036
IRS990/TotalAssetsGrp/EOYAmt0291927
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0202242
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010900
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt046117
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0284726
IRS990/TotalFunctionalExpensesGrp/TotalAmt0341743
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt021371
IRS990/TotalLiabilitiesEOYAmt014073
IRS990/TotalLiabilitiesGrp/BOYAmt021371
IRS990/TotalLiabilitiesGrp/EOYAmt014073
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0294665
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0277854
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt032753
IRS990/TotalOtherProgSrvcGrantAmt016947
IRS990/TotalOtherProgSrvcRevenueAmt02639
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0284726
IRS990/TotalProgramServiceRevenueAmt0122228

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