Civic Intelligence

How to Build Up Inc

EIN 83-1982842 • 501(c)3 • San Francisco, CA

Profile

How to Build Up's (Build Up) global core team builds peace around the world by bringing together diverse skills: mediation, negotiation, facilitation, marketing, media, filmmaking, design, coding, data analysis, social media, and graphic recording.

554 Rhode Island DrSan Francisco, CA 94107

howtobuildup.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

72nd percentile

0.27x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

43rd percentile

0.05x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

56th percentile

7.5%

Higher net margin than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

78th percentile

$108,000

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

85th percentile

31%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

90th percentile

81%

Faster revenue growth than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$710,844

Up $297,673 (+72%) from 2022

Liabilities

Down

$192,357

Down $51,153 (-21%) from 2022

Net Assets

Up

$518,487

Up $348,826 (+206%) from 2022

Revenue

Up

$3,970,963

Up $2,753,274 (+226%) from 2022

Expenses

Up

$3,672,652

Up $2,392,843 (+187%) from 2022

Net Income

Up

$298,311

Up $360,431 (+580%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2020: $661,493Liabilities 2020: $207,043Net Assets 2020: $454,4502020Assets 2022: $413,171Liabilities 2022: $243,510Net Assets 2022: $169,6612022Assets 2024: $710,844Liabilities 2024: $192,357Net Assets 2024: $518,4872024

Highlighted filing

2024

Assets$710,844
Liabilities$192,357
Net Assets$518,487

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2020: $876,142Expenses 2020: $819,378Net Income 2020: $56,7642020Revenue 2022: $1,217,689Expenses 2022: $1,279,809Net Income 2022: -$62,1202022Revenue 2024: $3,970,963Expenses 2024: $3,672,652Net Income 2024: $298,3112024

Highlighted filing

2024

Revenue$3,970,963
Expenses$3,672,652
Net Income$298,311

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 13, 2023
Return Version
2022v5.0
Gross Receipts
$1,247,903
Mission and Program Overview

Mission

How to Build Up's (Build Up) global core team builds peace around the world by bringing together diverse skills: mediation, negotiation, facilitation, marketing, media, filmmaking, design, coding, data analysis, social media, and graphic recording.

How to Build Up uses digital technologies to build peace around the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$286,260$330,561▲ $44,301
Pledges and Grants Receivable$95,524$78,944▼ $16,580
Prepaid Expenses and Deferred Charges$4,220$3,666▼ $554
Total Assets$386,004$413,171▲ $27,167
Liabilities
Deferred Revenue$144,297$234,708▲ $90,411
Accounts Payable and Accrued Expenses$9,926$8,802▼ $1,124
Total Liabilities$154,223$243,510▲ $89,287
Net Assets / Fund Balance
Net Assets With Donor Restrictions$60,400$113,374▲ $52,974
Net Assets Without Donor Restrictions$171,381$56,287▼ $115,094
Total Net Assets Fund Balance$231,781$169,661▼ $62,120
Total Liabilities and Net Assets / Fund Balance$386,004$413,171▲ $27,167
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Helena Puig LarrauriCEO / ConsultantFT$108,000$108,000
Jerry McCannTreasurer/Secretary/ConsulantPT$16,000$16,000

Board Members and Trustees

NameTitle
Dr Medinat MalefakisChair
Quratulain FatimaChair (part year)
Charles HaussBoard member
Hein Paing Htoo ChitBoard member
Rodrigo DaviesBoard member
Zeina SaabBoard member
Christian Cito CirhigiriBoard member (part year)
Leah JonesBoard member (part year)
Revenue and Support

Revenue Composition

Contributions and Grants
$1,217,214
Program Service Revenue
$0
Investment Income
$475
Other Revenue
$0
All Other Contributions
$1,217,214
Change in Net Assets
$-62,120

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$30,214Fair Market Value (FMV)
Total Noncash Contributions1$30,214-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,074,298
Salaries, Compensation, and Employee Benefits$202,357
Total Fundraising Expense$63,087
Grants and Similar Amounts Paid$3,154
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$810,731$16,737$22,316$849,784
Travel$105,093-$34,560$139,653
Current Officers, Directors, Trustees, and Key Employees$115,320$3,720$4,960$124,000
Other Salaries and Wages$73,140--$73,140
Other Expenses$17,947$1,146-$19,093
Fees for Services Accounting-$17,700-$17,700
Office Expenses$11,268$5,102$513$16,883
Fees for Services Legal-$14,672-$14,672
Conferences and Meetings$8,670$537$738$9,945
Payroll Taxes$5,217--$5,217
Information Technology-$4,852-$4,852
Foreign Grants$3,154--$3,154
Insurance-$1,656-$1,656
Advertising$60--$60
Total Functional Expenses$1,150,600$66,122$63,087$1,279,809
International Activity

International Summary

Offices
0
Employees
12
Spending
$516,205

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
Yes
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
Middle East and North AfricaProgram services-05$306,046
Sub-Saharan AfricaProgram servicesPeace Innovation Training; Digital Peacebuilding; Global Communities07$207,005
Sub-Saharan AfricaGrants to recipients located in the regionPeace Innovation;Digital Peacebuilding00$3,154
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.

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

The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The board Chair and Treasurer have co-responsibility for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. The board Chair is responsible for reviewing the board Treasurer's statement, and the Treasurer is responsible for reviewing the board Chair's statement to ensure there is independence in the review process for all board members and officers. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.

Form 990, Part VI, Section B, line 15

How To Build Up, Inc. has a unique policy for setting the salaries of our core staff and international consultants that is need based, recognizing those contributing to our efforts are not seeking profitable careers but rather purposeful careers. While we have not conducted a formal comparative analysis of salaries with contemporaneous substantiation of the deliberations, all of our salaries are not only reviewed by the Board of Directors, but also by the funders who are seeking our services. Because the procurement of our services are often done through a competitive process, and always must comply with government protocol requirements, we believe our salaries, including the CEO Helena Puig Larrauri, are scrutinized both by our internal governance and external funding agencies. Because there are sector leaders aware of compensation levels both on our board and with our funders, we believe the level of scrutiny makes us compliant with best practices. We know for a fact from our own salary histories before establishing Build Up, that we are being compensated far less than when in previous similar positions. Each salary is proposed transparently in a salary request and decided upon by the core members of the team and approved by the Board. Build Up ensures that rates are in line with historical rates in the field based upon our extensive experience in the sector (both core team and board members). The process is documented both at the time the requests are made at Build Up's annual retreat and when salaries are approved as a part of the annual Board meeting where the budget for the upcoming year is reviewed.In addition, a comparative analysis of compensation and benefits was performed in 2023 which confirmed that officer compensation and benefits are reasonable compared to other similar nonprofit organizations, such that the answers to these questions will be "yes" on future filings.

Form 990, Part VI, Section C, line 19

The governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
How to Build Up Inc
EIN
83-1982842
Phone
4153350356
Address
554 Rhode Island Dr, San Francisco, CA 94107

Signing Officer

Name
Jerry McCann
Title
Treasurer/Secretary
Phone
4153350356
Signed
2023-09-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Helena Puig Larrauri
Formed
2018
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
1
Volunteers
7

Preparer

Firm
Capin Crouse LLP
Address
3200 Guasti Road Suite 230, Ontario, CA 91761
Preparer
Ashley Peabody
Phone
5055022746
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Core consultants: Program service expenses 519,258. Management and general expenses 16,737. Fundraising expenses 22,316. Total expenses 558,311. Contractors: Program service expenses 291,473. Management and general expenses 0. Fundraising expenses 0. Total expenses 291,473.

Raw XML AppendixShowing 400 of 459 raw XML fields

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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IRS990/MissionDesc0How to Build Up's (Build Up) global core team builds peace around the world by bringing together diverse skills: mediation, negotiation, facilitation, marketing, media, filmmaking, design, coding, data analysis, social media, and graphic recording.
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IRS990/ProgSrvcAccomActy2Grp/Desc0In 2022, Build Up began supporting democratization in the Somali region through the provision of technical assistance, accompaniment, and mentoring to the Transitional Puntland Electoral Commission (TPEC) in Puntland, Somalia. The program team works in close collaboration with counterparts in departments such as operations, voter education, training, voter registration, and IT to develop and implement voter registration and elections. The technical assistance builds on several decades of Somali democratization experience and expertise, and draws from achievements and lessons learned in the region. The assistance is also provided through a peacebuilding lens. This approach focuses on recognising that locally driven and contextually grounded democratization will be the most trusted, credible, and sustainable. To that end, technical assistance is targeted and responsive to the needs of electoral commissions.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0271191
IRS990/ProgSrvcAccomActy3Grp/Desc0The following are a summary of some of the general service works we did with partners, including:In 2022, we began a multi-year partnership with Search for Common Ground to grow the capabilities of global program and research teams to understand the digital manifestations of conflict through the use of appropriate social media listening tools and strategies. To date, we have collaborated on social media listening work with SFCG Tanzania and Kenya offices, and have collaborated with the Institutional Learning Team to build capacity across headquarters and country office staff.We continued a multi-year strategic partnership with the Centre for Humanitarian Dialogue that has implemented research and programs that address digital conflict in multiple contexts. In 2022, we provided advisory support and worked together to design a tabletop training and dialogue exercise for mediators integrating social media provisions into peace agreements.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0114967
IRS990/ProgSrvcAccomActyOtherGrp/Desc0In advance of Kenya's 2022 election, we collaborated with UNESCO as part of their multi-year project, Social Media 4 Peace, to explore the role of social media in spreading hate speech and misinformation, and how legislation, social media companies and civil society have historically responded to hate speech and misinformation online. Build Up conducted research, consultations with government, civil society and technology companies, workshops with civil society, and social media listening and analysis. These served to understand what has historically been done to respond to hate speech and misinformation online, to understand various people's experiences with hate speech and misinformation and -- through reflecting on the current trends of social media and past responses -- to be able to identify ways that different actors could engage in the lead-up to the 2022 elections.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Building on the two prior Digital Steps fellowship programs, Build Up continued a collaboration with the British Council to provide young media innovators in Syria and Yemen with effective tools, skills, and mentoring to create their own tech or digital media initiatives that respond to local community needs and contribute to their resilience. In 2022, 400 young and emerging actors, journalists, and content creators began to receive training and design support. In 2023, teams will be selected for continued Build Up mentorship and guidance through implementation.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt054101
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt19925
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0808238
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt068890
IRS990/PYInvestmentIncomeAmt048
IRS990/PYOtherExpensesAmt0751601
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-222669
IRS990/PYSalariesCompEmpBnftPaidAmt0210464
IRS990/PYTotalExpensesAmt01030955
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0808286
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-62120
IRS990/RegularMonitoringEnfrcInd01
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IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
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IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0286260
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0330561
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other income - 2019 Amount: $ 8,012. 2020 Amount: $ 18,853.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10, Explanation of Other Income:
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0808238
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0851822
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0652374
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0851
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03530499
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0475
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt048
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0299
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0372
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01194
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt041771
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt018853
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt08012
IRS990ScheduleA/OtherIncome170Grp/TotalAmt026865
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IRS990ScheduleA/SubstantialContributorsTotAmt01501753
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01217214
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0808238
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0851822
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0652374
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0851
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03530499
IRS990ScheduleA/TotalSupportAmt03558558
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
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt17
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt25
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt03154
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt1207005
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt2306046
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Sub-Saharan Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1Sub-Saharan Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2Middle East and North Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Peace Innovation;Digital Peacebuilding
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1Peace Innovation Training; Digital Peacebuilding; Global Communities
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Grants to recipients located in the region
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1Program services
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2Program services
IRS990ScheduleF/BoycottCountriesInd01
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt012
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt0516205
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0All of our grants are actually sub-grants defined by our service contract with our contracting authorities. All sub-grants are based on a collaborative process of design and implementation. The requirements for accounting for the sub-grants depend on the procedures outlined by our contracting authorities, but largely we are providing grants based on a set of deliverables which allow us to ensure the sub-grant is achieving its intended result. The monitoring of the deliverables is based on reporting and the actual products designed including software apps, websites, and other digital tools/solutions. Sub-grants are provided in tranches to ensure accountability before subsequent tranches are disbursed
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1All foreign expenditures are accounted for in our US accounting system using the accrual method of accounting and supported by source documentation. All currency exchanges are tracked, or based on Oanda.com when necessary, to ensure we are accounting only in USD.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 3:
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc2Part III Accounting Method:
IRS990ScheduleF/TotalEmployeeCnt012
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt0516205
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/Form8283ReceivedCnt00
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd01
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt01
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt030214
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0The number of contributions represent the number of contributions received, not the number of items donated.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Column (b):
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The board Chair and Treasurer have co-responsibility for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. The board Chair is responsible for reviewing the board Treasurer's statement, and the Treasurer is responsible for reviewing the board Chair's statement to ensure there is independence in the review process for all board members and officers. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2How To Build Up, Inc. has a unique policy for setting the salaries of our core staff and international consultants that is need based, recognizing those contributing to our efforts are not seeking profitable careers but rather purposeful careers. While we have not conducted a formal comparative analysis of salaries with contemporaneous substantiation of the deliberations, all of our salaries are not only reviewed by the Board of Directors, but also by the funders who are seeking our services. Because the procurement of our services are often done through a competitive process, and always must comply with government protocol requirements, we believe our salaries, including the CEO Helena Puig Larrauri, are scrutinized both by our internal governance and external funding agencies. Because there are sector leaders aware of compensation levels both on our board and with our funders, we believe the level of scrutiny makes us compliant with best practices. We know for a fact from our own salary histories before establishing Build Up, that we are being compensated far less than when in previous similar positions. Each salary is proposed transparently in a salary request and decided upon by the core members of the team and approved by the Board. Build Up ensures that rates are in line with historical rates in the field based upon our extensive experience in the sector (both core team and board members). The process is documented both at the time the requests are made at Build Up's annual retreat and when salaries are approved as a part of the annual Board meeting where the budget for the upcoming year is reviewed.In addition, a comparative analysis of compensation and benefits was performed in 2023 which confirmed that officer compensation and benefits are reasonable compared to other similar nonprofit organizations, such that the answers to these questions will be "yes" on future filings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The governing documents, conflict of interest policy, and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Core consultants: Program service expenses 519,258. Management and general expenses 16,737. Fundraising expenses 22,316. Total expenses 558,311. Contractors: Program service expenses 291,473. Management and general expenses 0. Fundraising expenses 0. Total expenses 291,473.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, line 11g
IRS990/SchoolOperatingInd00
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IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0386004
IRS990/TotalAssetsEOYAmt0413171
IRS990/TotalAssetsGrp/BOYAmt0386004
IRS990/TotalAssetsGrp/EOYAmt0413171
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01217214
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt063087
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt066122
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01150600
IRS990/TotalFunctionalExpensesGrp/TotalAmt01279809
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0154223
IRS990/TotalLiabilitiesEOYAmt0243510
IRS990/TotalLiabilitiesGrp/BOYAmt0154223
IRS990/TotalLiabilitiesGrp/EOYAmt0243510
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0231781
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0169661
IRS990/TotalOtherCompensationAmt00

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