Civic Intelligence

Foundation for Building

EIN 85-0463453 • 501(c)3 • Albuquerque, NM

115 Gold Ave SWAlbuquerque, NM 87102

buildgreennm.com

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

NTEE B90 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

27th percentile

0.01x

Higher debt load relative to revenue than 27% of similar nonprofits.

NTEE B90 • $1M-$5M nonprofits • Source year 2024

Net Margin

83rd percentile

43%

Higher net margin than 83% of similar nonprofits.

NTEE B90 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

38th percentile

$33,333

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

NTEE B90 • $1M-$5M nonprofits • Source year 2024

Asset Growth

62nd percentile

12%

Faster asset growth than 62% of similar nonprofits.

NTEE B90 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

25%

Faster revenue growth than 64% of similar nonprofits.

NTEE B90 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Up

$1,331,688

Up $158,538 (+14%) from 2022

Liabilities

Up

$39,018

Up $34,692 (+802%) from 2022

Net Assets

Up

$1,292,670

Up $123,846 (+11%) from 2022

Operations
Liabilities / Revenue27th percentileNet Margin83rd percentile

Revenue

Up

$367,375

Up $134,912 (+58%) from 2022

Expenses

Up

$243,529

Up $22,454 (+10%) from 2022

Net Income

Up

$123,846

Up $112,458 (+988%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $124,921Liabilities 2010: $193,511Net Assets 2010: -$68,5902010Assets 2011: $71,782Liabilities 2011: $2,830Net Assets 2011: $68,9522011Assets 2012: $0Liabilities 2012: $0Net Assets 2012: $02012Assets 2013: $339,224Liabilities 2013: $3,399Net Assets 2013: $335,8252013Assets 2014: $444,911Liabilities 2014: $24,138Net Assets 2014: $420,7732014Assets 2015: $403,307Liabilities 2015: $5,084Net Assets 2015: $398,2232015Assets 2016: $392,187Liabilities 2016: $2,570Net Assets 2016: $389,6172016Assets 2017: $544,884Liabilities 2017: $6,817Net Assets 2017: $538,0672017Assets 2018: $636,442Liabilities 2018: $0Net Assets 2018: $636,4422018Assets 2019: $856,424Liabilities 2019: $2,498Net Assets 2019: $853,9262019Assets 2020: $1,041,109Liabilities 2020: $2,260Net Assets 2020: $1,038,8492020Assets 2021: $1,158,129Liabilities 2021: $693Net Assets 2021: $1,157,4362021Assets 2022: $1,173,150Liabilities 2022: $4,326Net Assets 2022: $1,168,8242022Assets 2023: $1,331,688Liabilities 2023: $39,018Net Assets 2023: $1,292,6702023

Highlighted filing

2023

Assets$1,331,688
Liabilities$39,018
Net Assets$1,292,670
Open 2023 Filing

Operations Trend

Revenue Growth64th percentile

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

$600K$400K$200K$0-$200KRevenue 2010: $73,986Expenses 2010: $78,019Net Income 2010: -$4,0332010Revenue 2011: $261,274Expenses 2011: $123,732Net Income 2011: $137,5422011Revenue 2012: $0Expenses 2012: $0Net Income 2012: $02012Revenue 2013: $381,113Expenses 2013: $220,091Net Income 2013: $161,0222013Revenue 2014: $373,926Expenses 2014: $288,978Net Income 2014: $84,9482014Revenue 2015: $207,553Expenses 2015: $230,103Net Income 2015: -$22,5502015Revenue 2016: $109,695Expenses 2016: $118,301Net Income 2016: -$8,6062016Revenue 2017: $287,161Expenses 2017: $138,711Net Income 2017: $148,4502017Revenue 2018: $257,836Expenses 2018: $159,461Net Income 2018: $98,3752018Revenue 2019: $365,832Expenses 2019: $148,348Net Income 2019: $217,4842019Revenue 2020: $414,615Expenses 2020: $229,692Net Income 2020: $184,9232020Revenue 2021: $357,937Expenses 2021: $239,350Net Income 2021: $118,5872021Revenue 2022: $232,463Expenses 2022: $221,075Net Income 2022: $11,3882022Revenue 2023: $367,375Expenses 2023: $243,529Net Income 2023: $123,8462023

Highlighted filing

2023

Revenue$367,375
Expenses$243,529
Net Income$123,846
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$1,331,688
Liabilities
$39,018
Net assets
$1,292,670
Revenue
$367,375
Expenses
$243,529
Net income
$123,846
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.33$0.04$1.29$0.37$0.24$0.12
2022Summary only. Only limited summary data is available for this year.$1.17$0.00$1.17$0.23$0.22$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.00$1.16$0.36$0.24$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.00$1.04$0.41$0.23$0.18
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.00$0.85$0.37$0.15$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.00$0.64$0.26$0.16$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.01$0.54$0.29$0.14$0.15
2016Summary only. Only limited summary data is available for this year.$0.39$0.00$0.39$0.11$0.12$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.01$0.40$0.21$0.23$0.02
2014Summary only. Only limited summary data is available for this year.$0.44$0.02$0.42$0.37$0.29$0.08
2013Summary only. Only limited summary data is available for this year.$0.34$0.00$0.34$0.38$0.22$0.16
2012Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2011Summary only. Only limited summary data is available for this year.$0.07$0.00$0.07$0.26$0.12$0.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.19$0.07$0.07$0.08$0.00
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Feb 7, 2020
Return Version
2019v5.0
Gross Receipts
$365,832
Mission and Program Overview

Mission

See schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$279,492$533,527▲ $254,035
Cash and Non-Interest-Bearing Accounts$355,892$322,546▼ $33,346
Accounts Receivable$1,058$351▼ $707
Total Assets$636,442$856,424▲ $219,982
Liabilities
Accounts Payable and Accrued Expenses-$2,498-
Total Liabilities$0$2,498▲ $2,498
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$636,442$853,926▲ $217,484
Total Net Assets Fund Balance$636,442$853,926▲ $217,484
Total Liabilities and Net Assets / Fund Balance$636,442$856,424▲ $219,982

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$1,677$1,677
Compensation and Service Providers
Top Officer Pay38th percentile

Employees

NameTitleFull / Part TimeBaseTotal
James FolkmanPresidentExec DirectorPT$39,006$39,006
Steve HaleTreasurerPT$12,381$12,381

Board Members and Trustees

NameTitle
Rick RennieVice President
Lora VassarSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,567
Program Service Revenue
$360,210
Investment Income
$4,055
Other Revenue
$0
All Other Contributions
$1,567
Change in Net Assets
$217,484
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$109,342
Salaries, Compensation, and Employee Benefits$39,006
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$39,006--$39,006
Office Expenses$14,756--$14,756
Fees for Services Accounting$14,459--$14,459
Other Expenses$6,732--$6,732
Insurance$6,160--$6,160
Travel$2,429--$2,429
Total Functional Expenses$148,348$0$0$148,348
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
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
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Board approves the income tax return before it is filed.”

Conflict of interest policy compliance Part VI line 12C

“This policy is monitored on a month-to-month basis by the executive director and the chair and any questions are addressed at a board meeting.”

Governing documents etc available to public Part VI line 19

“Tax documents are availabe for inspection at the office of the entity based on qualified requests.”

Filing and Contact Details

Filer

Filer Name
Foundation for Building
EIN
85-0463453
Address
115 Gold Ave SW, Albuquerque, NM 87102

Signing Officer

Name
James Folkman
Title
President
Phone
5053443294
Signed
2020-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Folkman
Formed
1999
Legal Domicile
Nm
Voting Board Members
5
Independent Board Members
5
Employees
1

Preparer

Firm
David A Rasmussen PC
Address
8708 Second Street NW, Albuquerque, NM 87114
Preparer
David A Rasmussen
Phone
5058780829
Supplemental Narrative

Additional Explanations

General explanation attachment

“Mission Statement:Foundation for Building provides technical training to property owners, builders, and remodelers, and education to the general public on the attributes and value of constructing and renovating energy-efficient and green structures within the built-environment and provides broad-based support to a wide range of sunstainability programs. It provides third-party certification for the performance of those structures.”

Raw XML Appendix321 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Mission Statement:Foundation for Building provides technical training to property owners, builders, and remodelers, and education to the general public on the attributes and value of constructing and renovating energy-efficient and green structures within the built-environment and provides broad-based support to a wide range of sunstainability programs. It provides third-party certification for the performance of those structures.
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01567
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0148348
IRS990/TotalFunctionalExpensesGrp/TotalAmt0148348
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt02498
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt02498
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0636442
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0853926
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0148348
IRS990/TotalProgramServiceRevenueAmt0360210
IRS990/TotalReportableCompFromOrgAmt051387
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0364265
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0365832
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0636442
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0856424
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt02429
IRS990/TravelGrp/TotalAmt02429
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.thefoundationforbuilding.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0James Folkman
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum05053443294
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Foundation for Building
ReturnHeader/Filer/BusinessNameControlTxt0FOUN
ReturnHeader/Filer/EIN0850463453
ReturnHeader/Filer/USAddress/AddressLine1Txt0115 Gold Ave SW
ReturnHeader/Filer/USAddress/CityNm0Albuquerque
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd087102
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId05FFF3DF0AD0AF7906BAB713DEADCCF955D84BAD5
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05FFF3DF0AD0AF7906BAB713DEADCCF955D84BAD5
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId08515382020038ywyqnsy
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-02-07
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.150.18.157
ReturnHeader/FilingSecurityInformation/IPDt02020-02-07
ReturnHeader/FilingSecurityInformation/IPTm016:35:22
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0850407093
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0David A Rasmussen PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08708 Second Street NW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Albuquerque
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd087114
ReturnHeader/PreparerPersonGrp/PhoneNum05058780829
ReturnHeader/PreparerPersonGrp/PreparationDt02020-02-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David A Rasmussen
ReturnHeader/ReturnTs02020-02-03T10:29:47-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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