Building Healthy Communities

Tax-deductible

Bakersfield, CA501(c)(3)Health CareEIN 61-2039818Revenue $997K in FY2024

On file with the IRSbhckern.org8200 Stockdale Hwy Ste M10 Pmb 233, 93311-1029 · Bakersfield, CATax-exempt since Aug 2022Publicly supported charity — 170(b)(1)(A)(vi)

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To advance health equity through power Building, partnerships and narrative change rooted in inclusion and race.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
Run by 120 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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 2
filings with a surplus
Average surplus $302K a year · 40% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$177K
to officers and key staff · 31% of spending
Top officer’s pay higher than 96% of similar orgs
Concern: pay to officers and key staff is 31% of spending; over 30%.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 16.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $72K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$195K
24% of total assets
Looks good: liabilities are 24% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$997K
+100% vs prior year
Spent
$574K
To programs
92%
Net assets
$604K
By yearFY2023–FY2024
Revenue
$997K
FY2024▲ +100%
Tap a bar for its year
Revenue by fiscal year
FY2023$499K
FY2024$997K
Expenses
$574K
FY2024▲ +81%
Tap a bar for its year
Expenses by fiscal year
FY2023$318K
FY2024$574K
Net assets
$604K
FY2024▲ +232%
Tap a bar for its year
Net assets by fiscal year
FY2023$182K
FY2024$604K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 2022.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $529K Management & general 8% · $45K

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; $177K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$177,161Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A

Reyna Olaguez’s $177K as President is at the 96th percentile of top reported officer pay among 1979 $100K–1M health care 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 · 1 named individual · Part VII

NameFY2024FY2023
Reyna Olaguez$177,161$124,667

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

Builds power and partnerships to change narratives for health equity, focusing on inclusion and race.

Questions for Building Healthy Communities

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Provided by the organization

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1 program · $529K · in their own filed words · FY2024
01

Advancing health, education, climate, and economic equity through strategic partnerships, empowerment, narrative change and education outreach.

$529Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 1 funder$72K
Grants paid · 1 grant · $20K · 2024–2024

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$997K
Ln 12
Gifts and grantsLn 1h$713K
Fees for servicesLn 2g$267K
Investment incomeLn 3$17K
Money outPt IX
$574K
Ln 25
Programscol B$529K
Managementcol C$45K
Owns and owesPt X
$604K
net assets · Ln 32
Cash and savingsLn 1–2$791K
Total assetsLn 16$799K
LiabilitiesLn 26$195K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$713K
Fees for servicesLn 2g$267K
Investment incomeLn 3$17K
Total revenueLn 12$997K
Assets in detailPt X, end of year
CashLn 1$219K
SavingsLn 2$572K
Cash and savings togetherLn 1–2$791K
Other assetsLn 15$8K
Total assetsLn 16$799K
LiabilitiesLn 26$195K
Net assetsLn 32$604K
OperationsPt I, VI
EmployeesI 52
VolunteersI 6120
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 FY24End FY24
Cash and savingsLn 1–2$162K$791K
Total assetsLn 16$214K$799K
LiabilitiesLn 26$32K$195K
Net assetsLn 32$182K$604K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$22K$22K
Pay of current officers, directors and key staffLn 5$177K$159K$18K
Other salaries and wagesLn 7$115K$103K$11K
Other employee benefitsLn 9$1K$1K$126
Payroll taxesLn 10$10K$9K$1K
Other fees for servicesLn 11g$94K$84K$9K
Advertising and promotionLn 12$3K$3K$311
Office expensesLn 13$16K$14K$2K
OccupancyLn 16$6K$6K$625
TravelLn 17$7K$6K$705
InsuranceLn 23$2K$2K$212
Other expenses (24a–d)Ln 24$121K$119K$2K
Total functional expensesLn 25$574K$529K$45K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $997K$574K$423K$604K 990 PDF
FY2023 $499K$318K$182K$182K 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 FY2024 990 (6 parts)
Part I · Summary $996,570 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $499,405$712,617
I-9 Program service revenuePrior year $0$267,231
I-10 Investment incomePrior year $0$16,722
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $499,405$996,570
I-13 Grants and similar amounts paidPrior year $0$22,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $158,355$303,119
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $159,227$248,934
I-18 Total expensesPrior year $317,582$574,053
I-19 Revenue less expensesPrior year $181,823$422,517
Part VI · Governance 4 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $996,570 across 5 lines filed
VIII-1f All other contributions, gifts and grants$712,617
VIII-1h Total contributions, gifts and grants$712,617
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $267,231$267,231
VIII-3 Investment incomeExcluded from tax $16,722$16,722
VIII-12 Total revenueRelated to mission $267,231 · Unrelated business $0 · Excluded from tax $16,722$996,570
Part IX · Statement of functional expenses $574,053 across 12 lines filed
IX-1 Grants to domestic organizationsPrograms $22,000$22,000
IX-5 Pay of current officers, directors and key staffPrograms $159,445 · Management $17,716$177,161
IX-7 Other salaries and wagesPrograms $103,228 · Management $11,470$114,698
IX-9 Other employee benefitsPrograms $1,135 · Management $126$1,261
IX-10 Payroll taxesPrograms $8,999 · Management $1,000$9,999
IX-11g Other fees for servicesPrograms $84,368 · Management $9,375$93,743
IX-12 Advertising and promotionPrograms $2,799 · Management $311$3,110
IX-13 Office expensesPrograms $14,085 · Management $1,565$15,650
IX-16 OccupancyPrograms $5,626 · Management $625$6,251
IX-17 TravelPrograms $6,348 · Management $705$7,053
IX-23 InsurancePrograms $1,912 · Management $212$2,124
IX-24 Other expenses (24a–d)Programs $118,675 · Management $2,328$121,003
IX-25 Total functional expensesPrograms $528,620 · Management $45,433 · Fundraising $0$574,053
Part X · Balance sheet $799,002 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $161,879$219,257
X-2 Savings and temporary cash investmentsStart of year $5$571,975
X-4 Accounts receivableStart of year $52,104$0
X-15 Other assetsStart of year $0$7,770
X-16 Total assetsStart of year $213,988$799,002
X-17 Accounts payable and accrued expensesStart of year $1,333$5,321
X-19 Deferred revenueStart of year $30,832$189,341
X-26 Total liabilitiesStart of year $32,165$194,662
X-32 Total net assets or fund balancesStart of year $181,823$604,340
X-33 Total liabilities and net assetsStart of year $213,988$799,002
Part XI · Reconciliation of net assets $604,340 net assets at year end
XI-1 Total revenue$996,570
XI-2 Total expenses$574,053
XI-3 Revenue less expenses$422,517
XI-4 Net assets at start of year$181,823
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$604,340

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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