Capacity Builders INC FY2021 filing

Tax-deductible

Farmington, NM501(c)(3)Community DevelopmentEIN 26-1077416

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Build the Capacity of the neediest tribal nonprofits and communities through training and support programs so they are better able to improve the lives of native american youth and families. Improve the health, wellness, and quality of life of the native communities by providing direct services that include teen pregnancy prevention, drug and alcohol prevention, and academic and service learning programs. Encourage love, appreciation, and understanding for one's culture by incorporating cultural learning components in our programs.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
$83K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $24K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$83K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.4 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $75K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$362K
57% of total assets
Fine: liabilities are 57% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.8M
+3% vs prior year
Spent
$4.7M
To programs
96%
Net assets
$275K
By yearFY2020–FY2024
Revenue
$4.8M
FY2021▲ +3%
Revenue by fiscal year
FY2020$4.7M
FY2021$4.8M
FY2022$4.4M
FY2023$4.5M
FY2024$4.4M
Expenses
$4.7M
FY2021▲ +6%
Expenses by fiscal year
FY2020$4.4M
FY2021$4.7M
FY2022$4.5M
FY2023$4.7M
FY2024$4.4M
Net assets
$275K
FY2021▲ +50%
Net assets by fiscal year
FY2020$183K
FY2021$275K
FY2022$218K
FY2023$96K
FY2024$78K

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 2010.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $4.5M Management & general 4% · $183K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990; $83K paid to officers and key staff.

Part VII, Section A · reportable compensation
Exec Dir of Programs and F
$71,517Pt VII · Sec A
$11,969Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Camelle Cardon’s $81K as Executive Di is at the 11th percentile of top reported officer pay among 2832 $1–10M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Deborah Montgomery-Abramsen————$256,943
Camelle Cardon$80,997$80,997$81,097$71,517$60,502
Deborah Oftedal$32,536$33,011$22,532$11,969$34,673
Merrissa Johnson————$30,878

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Empowers tribal nonprofits and communities with training and services to improve Native American youth and family well-being.

Provided by the organization

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3 program services account for $1.1M of program spending, described in the organization's own filed words · FY2021.
01

Tpp

Capacity builders, inc. (cbi) delivered the wyman's teen outreach program (top) in the P.E. And health classes of central consolidated school district high schools. Impact was measured by pre and post surveys. Cbi aims to serve 548 youth annually.

$424Kprogram expense
02

Ff1

Working in partnership with the navajo nation department of corrections, cbi will implement fatherhood fire, reaching at least 100 incarcerated fathers annually with desperately needed services that will strengthen their capacity to support healthy families.

$395Kprogram expense
03

Preis

Capacity builders, inc. (cbi) implemented a robust, culturally responsive curriculum, native stand for classrooms, and rigorously evaluated its impact among dine (navajo) youth. Cbi partnered with central consolidated school district (CCSD) to deliver the program to high school students (grades 9TH - 11TH or 14-18 years of age) enrolled…

$272Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2019
Total grants receivedfrom 1 funder$75K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$4.8M
Ln 12
Gifts and grantsLn 1h$4.2M
Fees for servicesLn 2g$620K
Investment incomeLn 3$2K
Money outPt IX
$4.7M
Ln 25
Programscol B$4.5M
Managementcol C$183K
Owns and owesPt X
$275K
net assets · Ln 32
Cash and savingsLn 1–2$153K
Total assetsLn 16$637K
LiabilitiesLn 26$362K
PeoplePt VI, VII
4
listed · VII A
PaidVII A2
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.2M
Government grantsLn 1e$4.1M
Fees for servicesLn 2g$620K
Investment incomeLn 3$2K
Gains on assetsLn 7$2K
Total revenueLn 12$4.8M
Assets in detailPt X, end of year
CashLn 1$153K
Cash and savings togetherLn 1–2$153K
Land, buildings, equipmentLn 10c$117K
Total assetsLn 16$637K
LiabilitiesLn 26$362K
Net assetsLn 32$275K
OperationsPt I, VI
EmployeesI 5111
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$59K$153K
Land, buildings, equipmentLn 10c$23K$117K
Total assetsLn 16$470K$637K
LiabilitiesLn 26$287K$362K
Net assetsLn 32$183K$275K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$83K$83K
Other salaries and wagesLn 7$1.9M$1.8M$47K
Pension plan contributionsLn 8$118K$106K$12K
Payroll taxesLn 10$167K$162K$4K
Management feesLn 11a$597K$584K$13K
Legal feesLn 11b$19K$18K$329
Accounting feesLn 11c$48K$23K$25K
Advertising and promotionLn 12$36K$36K$400
Office expensesLn 13$241K$191K$50K
Information technologyLn 14$94K$89K$5K
OccupancyLn 16$265K$260K$6K
TravelLn 17$139K$134K$6K
Depreciation, depletion and amortizationLn 22$28K$26K$2K
InsuranceLn 23$379K$379K$378
Other expenses (24a–d)Ln 24$592K$581K$11K
All other expensesLn 24e$16K$13K$3K
Total functional expensesLn 25$4.7M$4.5M$183K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $4.4M$4.4M−$18K$78K 990 PDF
FY2023 $4.5M$4.7M−$122K$96K 990 PDF
FY2022 $4.4M$4.5M−$57K$218K 990 PDF
FY2021 Viewing $4.8M$4.7M$92K$275K 990 PDF
FY2020 $4.7M$4.4M$223K$183K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (4 parts)
Part VIII · Statement of revenue $4,802,457 across 7 lines filed
VIII-1e Government grants$4,109,076
VIII-1f All other contributions, gifts and grants$71,268
VIII-1h Total contributions, gifts and grants$4,180,344
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $619,992$619,992
VIII-3 Investment incomeRelated to mission $26$26
VIII-7 Net gain or loss on sales of assetsRelated to mission $2,095$2,095
VIII-12 Total revenueRelated to mission $622,113 · Unrelated business $0 · Excluded from tax $0$4,802,457
Part IX · Statement of functional expenses $4,710,637 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $83,487$83,487
IX-7 Other salaries and wagesPrograms $1,839,992 · Management $46,605$1,886,597
IX-8 Pension plan contributionsPrograms $106,224 · Management $11,702$117,926
IX-10 Payroll taxesPrograms $162,426 · Management $4,138$166,564
IX-11a Management feesPrograms $583,982 · Management $13,016$596,998
IX-11b Legal feesPrograms $18,266 · Management $329$18,595
IX-11c Accounting feesPrograms $23,434 · Management $24,626$48,060
IX-12 Advertising and promotionPrograms $36,094 · Management $400$36,494
IX-13 Office expensesPrograms $190,968 · Management $50,249$241,217
IX-14 Information technologyPrograms $89,189 · Management $4,720$93,909
IX-16 OccupancyPrograms $259,805 · Management $5,668$265,473
IX-17 TravelPrograms $133,895 · Management $5,590$139,485
IX-22 Depreciation, depletion and amortizationPrograms $26,398 · Management $1,975$28,373
IX-23 InsurancePrograms $379,060 · Management $378$379,438
IX-24 Other expenses (24a–d)Programs $581,020 · Management $11,322$592,342
IX-24e All other expensesPrograms $13,176 · Management $2,503$15,679
IX-25 Total functional expensesPrograms $4,527,416 · Management $183,221 · Fundraising $0$4,710,637
Part X · Balance sheet $637,038 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $59,201$153,486
X-4 Accounts receivableStart of year $388,017$366,402
X-10c Land, buildings and equipment, netStart of year $22,903$117,150
X-16 Total assetsStart of year $470,121$637,038
X-17 Accounts payable and accrued expensesStart of year $28,449$18,461
X-24 Unsecured notes and loans payableStart of year $258,627$343,712
X-26 Total liabilitiesStart of year $287,076$362,173
X-27 Net assets without donor restrictionsStart of year $183,045$274,865
X-32 Total net assets or fund balancesStart of year $183,045$274,865
X-33 Total liabilities and net assetsStart of year $470,121$637,038
Part XI · Reconciliation of net assets $274,865 net assets at year end
XI-1 Total revenue$4,802,457
XI-2 Total expenses$4,710,637
XI-3 Revenue less expenses$91,820
XI-4 Net assets at start of year$183,045
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$274,865

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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