501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$56K paid to officers and key staff.
Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $111K a year · 29% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$56K
to officers and key staff · 24% of spending
Worth a look: pay to officers and key staff is 24% of spending; over 20%.
Pt VII · Sec A
54 mo
of spending, in cash
Looks good: 54.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
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
$415K
Spent
$230K
To programs
100%
Net assets
$1.0M
By yearFY2020–FY2025
Revenue
$415K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$415K
FY2021$358K
FY2022$232K
FY2023$367K
FY2024$461K
FY2025$427K
Expenses
$230K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$230K
FY2021$239K
FY2022$221K
FY2023$244K
FY2024$263K
FY2025$399K
Net assets
$1.0M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.0M
FY2021$1.2M
FY2022$1.2M
FY2023$1.3M
FY2024$1.5M
FY2025$1.5M

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1999.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $230K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990; $56K paid to officers and key staff.

Part VII, Section A · reportable compensation
Presidentexec Director
$39,016Pt VII · Sec A
Treasurer
$16,842Pt VII · Sec A
Secretary
$0Pt VII · Sec A

James Folkman’s $36K as Presidentexec Director is at the 28th percentile of top reported officer pay among 1613 $100K–1M education 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2021FY2020
James Folkman$35,993$33,333$39,024$39,016
Steve Hale$14,223$27,924—$16,842

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.

See Foundation for Building executive salaries →

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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 15aNo

Programs and updates

Foundation for Building is an education nonprofit based in Albuquerque, NM, formed in 1999.

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Provided by the organization

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1 program · $230K · in their own filed words · FY2020
01

Foundation for Building provides technical training to property owners, builders, and remodelers, and education to the general public on the attributes and value of constructing and renovating energy-efficient and green structures withing the built-environment and provides broad-based support to a wide range of substainablitity programs.

$230Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$415K
Ln 12
Fees for servicesLn 2g$405K
Investment incomeLn 3$8K
Gifts and grantsLn 1h$1K
Money outPt IX
$230K
Ln 25
Programscol B$230K
Owns and owesPt X
$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$1.0M
Total assetsLn 16$1.0M
LiabilitiesLn 26$2K
PeoplePt VI, VII
3
listed · VII A
PaidVII A2
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1K
Government grantsLn 1e$1K
Fees for servicesLn 2g$405K
Investment incomeLn 3$8K
Total revenueLn 12$415K
Assets in detailPt X, end of year
CashLn 1$291K
SavingsLn 2$751K
Cash and savings togetherLn 1–2$1.0M
Total assetsLn 16$1.0M
LiabilitiesLn 26$2K
Net assetsLn 32$1.0M
OperationsPt I, VI
EmployeesI 51
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$856K$1.0M
Total assetsLn 16$856K$1.0M
LiabilitiesLn 26$2K$2K
Net assetsLn 32$854K$1.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$39K$39K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$19K$19K
Office expensesLn 13$14K$14K
TravelLn 17$2K$2K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$148K$148K
Total functional expensesLn 25$230K$230K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $427K$399K$27K$1.5M 990 PDF
FY2024 $461K$263K$198K$1.5M 990 PDF
FY2023 $367K$244K$124K$1.3M 990 PDF
FY2022 $232K$221K$11K$1.2M 990 PDF
FY2021 $358K$239K$119K$1.2M 990 PDF
FY2020 Viewing $415K$230K$185K$1.0M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $414,615 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,567$1,488
I-9 Program service revenuePrior year $360,210$405,495
I-10 Investment incomePrior year $4,055$7,632
I-11 Other revenue$0
I-12 Total revenuePrior year $365,832$414,615
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $39,006$39,016
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $109,342$190,676
I-18 Total expensesPrior year $148,348$229,692
I-19 Revenue less expensesPrior year $217,484$184,923
Part VI · Governance 3 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $414,615 across 6 lines filed
VIII-1e Government grants$1,000
VIII-1f All other contributions, gifts and grants$488
VIII-1h Total contributions, gifts and grants$1,488
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $405,495$405,495
VIII-3 Investment incomeRelated to mission $7,632$7,632
VIII-12 Total revenueRelated to mission $413,127 · Unrelated business $0 · Excluded from tax $0$414,615
Part IX · Statement of functional expenses $229,692 across 7 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $39,016$39,016
IX-11b Legal feesPrograms $2,236$2,236
IX-11c Accounting feesPrograms $18,602$18,602
IX-13 Office expensesPrograms $14,112$14,112
IX-17 TravelPrograms $2,410$2,410
IX-23 InsurancePrograms $5,377$5,377
IX-24 Other expenses (24a–d)Programs $147,939$147,939
IX-25 Total functional expensesPrograms $229,692 · Management $0 · Fundraising $0$229,692
Part X · Balance sheet $1,041,109 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $322,546$290,606
X-2 Savings and temporary cash investmentsStart of year $533,527$750,503
X-16 Total assetsStart of year $856,424$1,041,109
X-17 Accounts payable and accrued expensesStart of year $2,498$2,260
X-26 Total liabilitiesStart of year $2,498$2,260
X-27 Net assets without donor restrictionsStart of year $853,926$1,038,849
X-32 Total net assets or fund balancesStart of year $853,926$1,038,849
X-33 Total liabilities and net assetsStart of year $856,424$1,041,109
Part XI · Reconciliation of net assets $1,038,849 net assets at year end
XI-1 Total revenue$414,615
XI-2 Total expenses$229,692
XI-3 Revenue less expenses$184,923
XI-4 Net assets at start of year$853,926
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,038,849

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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