Brothers United in Leadership Development Build
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Brothers United In Leadership Development BUILD is a grassroots organization with the vision that Black men are empowered leaders and mentors who make positive changes in our community by instilling pride, hope, and perseverance in Black men.
- Income
- $728,265
- Spending
- $216,966
- Spent on programs
- 100%
- Reserves
- 69.5 months of spending
- Largest source of income
- investment income, 73%
- Employees
- 0
- Volunteers
- 3
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
Strong: 100 out of 100. Higher than 88% of charities in its peer group (community improvement, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 69.5 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 70% of income.
Income trend
15 of 15Income rose 205% on the year before.
Spending floor
15 of 15100% 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
Weak: 22 out of 100. Higher than 1% of charities in its peer group (community improvement, $250k to $1m).
Independent board
5 of 250 of 3 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
0 of 5Reports that it does not keep minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Independent check of accounts
6 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 (1)
- $216,966 spent. BUILD addresses concerns in the Black community, including but not limited to the murders of Black men, a limited number of Black role models/mentors for our young people, and the need to build our community especially due to gentrification. All funds received support the development of strong community partnerships, developmental workshops for wealth & skill-building, hosting Black-joy-filled community events, and engaging hundreds of volunteers. BUILD consistently focuses on grassroots community organizing by using fun and interactive events, workshops, and activities that foster the development of life skills for students in elementary, middle, and high school as well as adults of color in team building, leadership, goal setting, employment, navigation of systems, etc. One of our focuses is developing current leadership while also cultivating the next generation of community leaders and organizers.
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 September 7, 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 September 30, 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 September 10, 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 September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 2022.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.