Building Tomorrows Schools Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
BUILDING TOMORROW'S SCHOOLS, INC. ('BTS') IS A NOT-FOR-PROFIT CORPORATION FORMED TO FOSTER, PROMOTE AND SUPPORT ACADEMIC EXCELLENCE BY ADDRESSING CRITICAL ACADEMIC INFRASTRUCTURE AND CAPACITY NEEDS THROUGH THE DEVELOPMENT OF STRATEGIC ALLIANCES, PROVIDING FUNDING OPPORTUNITIES FOR LOCAL MUNICIPALITIES, SCHOOLS, SCHOOL DISTRICTS AND PROGRAMS, AND ADVANCING EDUCATIONAL INITIATIVES DESIGNED TO REALIZE SAFE, SECURE AND TECHNOLOGICALLY ADVANCED SCHOOLS WHILE ALSO LESSENING THE BURDENS ON GOVERNMENT IN THE AREA OF EDUCATION, ESPECIALLY TO UNDERSERVED POPULATIONS.
- Income
- $8.2 million
- Spending
- $7.1 million
- Spent on programs
- 98%
- Reserves
- -76.8 months of spending
- Largest source of income
- fees for its services, 99%
- Employees
- 0
- Volunteers
- 4
- Highest pay
- $12,000, board member
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 47 out of 100. Higher than 24% of charities in its peer group (education, $1m to $10m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
2 of 20It owes 97% of what it owns.
Living within its means
15 of 15Income exceeded spending by 14% of income.
Income trend
15 of 15Income rose 28% on the year before.
Spending floor
15 of 1597% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 78 out of 100. Higher than 36% of charities in its peer group (education, $1m to $10m).
Independent board
18 of 254 of 4 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, 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 (2)
- $6.9 million spent. BUILDING TOMORROW'S SCHOOLS, INC. ('BTS') IS A NOT-FOR-PROFIT CORPORATION FORMED TO FOSTER, PROMOTE AND SUPPORT ACADEMIC EXCELLENCE BY ADDRESSING CRITICAL ACADEMIC INFRASTRUCTURE AND CAPACITY NEEDS THROUGH THE DEVELOPMENT OF STRATEGIC ALLIANCES, PROVIDING FUNDING OPPORTUNITIES FOR LOCAL MUNICIPALITIES, SCHOOLS, SCHOOL DISTRICTS AND PROGRAMS, AND ADVANCING EDUCATIONAL INITIATIVES DESIGNED TO REALIZE SAFE, SECURE AND TECHNOLOGICALLY ADVANCED SCHOOLS WHILE ALSO LESSENING THE BURDENS ON GOVERNMENT IN THE AREA OF EDUCATION, ESPECIALLY TO UNDERSERVED POPULATIONS. BTS PROVIDES A FACILITY-LEASING PROGRAM THAT ALLOWS A SCHOOL DISTRICT TO MAKE AFFORDABLE ANNUAL PAYMENTS AND AVOID UNAFFORDABLE UPFRONT CAPITAL OUTLAYS. BY ALLOWING SCHOOL DISTRICTS TO MAKE MORE JUDICIOUS USE OF THEIR CAPITAL OUTLAY, THIS PROGRAM ALSO PROVIDES EQUITY TO STUDENTS WITHIN OLDER SCHOOLS, USUALLY LOCATED IN LOW-INCOME AREAS, THAT DESPERATELY NEED MAJOR RENOVATIONS AND SAFETY IMPROVEMENTS DUE TO THEIR AGE AND OUTDATED DESIGNS. OFTEN THESE NEEDS ARE NOT MET DUE TO THE IMMEDIATE NECESSITY OF PROVIDING NEW FACILITIES IN DEVELOPING AREAS. BUILDING TOMORROW'S SCHOOLS, INC. ('BTS') IS A NOT-FOR-PROFIT CORPORATION FORMED TO FOSTER, PROMOTE AND SUPPORT ACADEMIC EXCELLENCE BY ADDRESSING CRITICAL ACADEMIC INFRASTRUCTURE AND CAPACITY NEEDS THROUGH THE DEVELOPMENT OF STRATEGIC ALLIANCES, PROVIDING FUNDING OPPORTUNITIES FOR LOCAL MUNICIPALITIES, SCHOOLS, SCHOOL DISTRICTS AND PROGRAMS, AND ADVANCING EDUCATIONAL INITIATIVES DESIGNED TO REALIZE SAFE, SECURE AND TECHNOLOGICALLY ADVANCED SCHOOLS WHILE ALSO LESSENING THE BURDENS ON GOVERNMENT IN THE AREA OF EDUCATION, ESPECIALLY TO UNDERSERVED POPULATIONS. BTS PROVIDES A FACILITY-LEASING PROGRAM THAT ALLOWS A SCHOOL DISTRICT TO MAKE AFFORDABLE ANNUAL PAYMENTS AND AVOID UNAFFORDABLE UPFRONT CAPITAL OUTLAYS. BY ALLOWING SCHOOL DISTRICTS TO MAKE MORE JUDICIOUS USE OF THEIR CAPITAL OUTLAY, THIS PROGRAM ALSO PROVIDES EQUITY TO STUDENTS WITHIN OLDER SCHOOLS, USUALLY LOCATED IN LOW-INCOME AREAS, THAT DESPERATELY NEED MAJOR RENOVATIONS AND SAFETY IMPROVEMENTS DUE TO THEIR AGE AND OUTDATED DESIGNS. OFTEN THESE NEEDS ARE NOT MET DUE TO THE IMMEDIATE NECESSITY OF PROVIDING NEW FACILITIES IN DEVELOPING AREAS.
- $3,150 spent. BUILDING TOMORROW'S SCHOOLS. INC. PARTICIPATED AS A DONOR TO A GROUP THAT FEEDS THE HOMELESS TWICE A MONTH IN PALM BEACH COUNTY.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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.
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 October 13, 2026.
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.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 2022.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 October 21, 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.