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Building From Below

EIN 20-3788954 · Durham, NC

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood78 out of 100GovernanceWeak39 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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.

Income
$236,855
Spending
$378,786
Spent on programs
65%
Reserves
27.1 months of spending
Largest source of income
fees for its services, 69%
Employees
0
Volunteers
0
Highest pay
$33,800, president

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 78 out of 100. Higher than 47% of charities in its peer group (education, under $250k).

  • Reserves

    35 of 35

    Spendable reserves would cover 27.1 months of spending.

  • Debt

    20 of 20

    It owes 2% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 60% of income.

  • Income trend

    15 of 15

    Income rose 37% on the year before.

  • Spending floor

    8 of 15

    65% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 39 out of 100. Higher than 16% of charities in its peer group (education, under $250k).

  • Independent board

    18 of 25

    3 of 3 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $35,310 spent. 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.
  2. $171,642 spent. 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.
  3. $38,060 spent. 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.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since May 2006.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.