Building From Below is located in Durham, NC. The organization was established in 2006. According to its NTEE Classification (B99) the organization is classified as: Education N.E.C., under the broad grouping of Education and related organizations. This organization is an independent organization and not affiliated with a larger national or regional group of organizations. Building From Below is a 501(c)(3) and as such, is described as a "Charitable or Religous organization or a private foundation" by the IRS.
For the year ending 12/2023, Building From Below generated $173.0k in total revenue. This represents a relatively dramatic decline in revenue. Over the past 9 years, the organization has seen revenues fall by an average of (7.2%) each year. All expenses for the organization totaled $737.7k during the year ending 12/2023. You can explore the organizations financials more deeply in the financial statements section below.
Form
990
Mission & Program ActivityExcerpts From the 990 Filing
TAX YEAR
2023
Describe the Organization's Mission:
Part 3 - Line 1
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.
Describe the Organization's Program Activity:
Part 3 - Line 4a
FARMING AND EDUCATION PROGRAMS:BUILDING FROM BELOW HAS ESTABLISHED AN ORGANIC FARM ROOTED IN ECOLOGICAL PRINCIPLES AND COMMUNITY PARTICIPATION AND EDUCATION. THE FARM NOT ONLY PRODUCES HEALTHY AND AFFORDABLE FOOD (VEGETABLES, FRUITS, GRAINS, AND LIVESTOCK), BUT IS WORKING TO STRENGTHEN LOCAL AGRICULTURE THROUGH COOPERATIVE NETWORKS. THE FARM IS AN INTEGRAL SITE FOR YOUTH AND ADULT EDUCATIONAL PROGRAMMING AND IS HOST TO VISITORS AND EVENTS.
JOB TRAINING AND COOPERATIVE SMALL BUSINESS DEVELOPMENT:BUILDING FROM BELOW PROVIDED JOB TRAINING AND WORKER COOPERATIVE BUSINESS DEVELOPMENT SUPPORT THROUGH BILINGUAL WORKSHOPS AND TRAINING ON WORKER COOPERATIVE MODELS, BUSINESS FINANCES, BUSINESS PLANNING, CONFLICT RESOLUTION, COMMUNICATION, FACILITATION, MARKETING, ETC. IN ORDER TO SUPPORT THE FORMATION AND GROWTH OF WORKER COOPERATIVES THAT PROVIDE DIGNIFIED WORK OPPORTUNITIES.
AFFORDABLE AND QUALITY HOUSING:BUILDING FROM BELOW HAS INCREASED ACCESS TO AFFORDABLE AND QUALITY HOUSING WHEREBY RESIDENTS HAVE DECISION-MAKING IN MEETING THEIR HOUSING NEEDS. BUILDING FROM BELOW HAS WORKED WITH RESIDENTS TO IDENTIFY HOUSING NEEDS, BARRIERS, AND SOLUTIONS TO ACCESSING AFFORDABLE HOUSING.
Name (title) | Role | Hours | Compensation |
---|---|---|---|
Mara Kaufman President | Officer | 40 | $33,800 |
Paola Guerrero Secretary | Officer | 15 | $13,673 |
Vivian Wang Treasurer | Officer | 15 | $0 |
Statement of Revenue | |
---|---|
Federated campaigns | $0 |
Membership dues | $0 |
Fundraising events | $0 |
Related organizations | $0 |
Government grants | $0 |
All other contributions, gifts, grants, and similar amounts not included above | $23,735 |
Noncash contributions included in lines 1a–1f | $0 |
Total Revenue from Contributions, Gifts, Grants & Similar | $23,735 |
Total Program Service Revenue | $141,707 |
Investment income | $6,169 |
Tax Exempt Bond Proceeds | $0 |
Royalties | $0 |
Net Rental Income | $0 |
Net Gain/Loss on Asset Sales | $0 |
Net Income from Fundraising Events | $0 |
Net Income from Gaming Activities | $0 |
Net Income from Sales of Inventory | $0 |
Miscellaneous Revenue | $0 |
Total Revenue | $172,958 |
Statement of Expenses | |
---|---|
Grants and other assistance to domestic organizations and domestic governments. | $0 |
Grants and other assistance to domestic individuals. | $0 |
Grants and other assistance to Foreign Orgs/Individuals | $0 |
Benefits paid to or for members | $0 |
Compensation of current officers, directors, key employees. | $0 |
Compensation of current officers, directors, key employees. | $0 |
Compensation to disqualified persons | $0 |
Other salaries and wages | $145,802 |
Pension plan accruals and contributions | $0 |
Other employee benefits | $0 |
Payroll taxes | $0 |
Fees for services: Management | $0 |
Fees for services: Legal | $0 |
Fees for services: Accounting | $2,500 |
Fees for services: Lobbying | $0 |
Fees for services: Fundraising | $183 |
Fees for services: Investment Management | $0 |
Fees for services: Other | $0 |
Advertising and promotion | $184 |
Office expenses | $0 |
Information technology | $0 |
Royalties | $0 |
Occupancy | $0 |
Travel | $0 |
Payments of travel or entertainment expenses for any federal, state, or local public officials | $0 |
Conferences, conventions, and meetings | $0 |
Interest | $0 |
Payments to affiliates | $0 |
Depreciation, depletion, and amortization | $382,326 |
Insurance | $14,684 |
All other expenses | $39,397 |
Total functional expenses | $737,711 |
Balance Sheet | |
---|---|
Cash—non-interest-bearing | $322,101 |
Savings and temporary cash investments | $0 |
Pledges and grants receivable | $0 |
Accounts receivable, net | $33,821 |
Loans from Officers, Directors, or Controlling Persons | $0 |
Loans from Disqualified Persons | $0 |
Notes and loans receivable | $0 |
Inventories for sale or use | $0 |
Prepaid expenses and deferred charges | $0 |
Net Land, buildings, and equipment | $977,611 |
Investments—publicly traded securities | $0 |
Investments—other securities | $27,377 |
Investments—program-related | $0 |
Intangible assets | $0 |
Other assets | $598,849 |
Total assets | $1,959,759 |
Accounts payable and accrued expenses | $13 |
Grants payable | $0 |
Deferred revenue | $0 |
Tax-exempt bond liabilities | $0 |
Escrow or custodial account liability | $0 |
Loans and other payables to any current Officer, Director, or Controlling Person | $0 |
Secured mortgages and notes payable | $0 |
Unsecured mortgages and notes payable | $0 |
Other liabilities | $42,668 |
Total liabilities | $42,681 |
Net assets without donor restrictions | $0 |
Net assets with donor restrictions | $0 |
Capital stock or trust principal, or current funds | $0 |
Paid-in or capital surplus, or land, building, or equipment fund | $0 |
Retained earnings, endowment, accumulated income, or other funds | $1,917,078 |
Total liabilities and net assets/fund balances | $1,959,759 |