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Nonprofit · EIN 20-3788954

BUILDING FROM BELOW

Also known as Durham Grassroots Media

Tax-exempt · DURHAM, NC 27703

Financials

$173K$738K2023$237K$379K2024
Revenue Expenses · by fiscal year end
Financials of BUILDING FROM BELOW by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$236,855$378,786-$141,931$1,818,205$43,058$1,775,147
December 31, 2023990$172,958$737,711-$564,753$1,959,759$42,681$1,917,078
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$71,304
Program service revenue
$163,647
Investment income
$887
Other revenue
$1,017

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$164,117
Salaries, compensation and benefits (total)
$164,117
Professional fundraising fees
$0
Accounting fees
$3,000
Occupancy
$10,000
Depreciation
$57,714
Program services (functional)
$245,012
Management and general (functional)
$133,774

Balance sheet and other

Total assets, start of year
$1,959,759
Total assets, end of year
$1,818,205
Total liabilities, end of year
$43,058
Net assets, end of year
$1,775,147
Land, buildings and equipment
$919,897
Gross receipts
$236,855
Employees
0
Volunteers
0
Year formed
2005
State of legal domicile
NC

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
MARA KAUFMANPRESIDENT
Officer
40$33,800
PAOLA GUERREROSECRETARY
Officer
15$23,700
VIVIAN WANGTREASURER
Officer
15$0
990 for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
MARA KAUFMANPRESIDENT
Officer
40$33,800
PAOLA GUERREROSECRETARY
Officer
15$13,673
VIVIAN WANGTREASURER
Officer
15$0

Address and contacts

Address (IRS master file)
PO BOX 11731, DURHAM, NC 27703-0731
Mailing address (990-N for 2011)
2103, Durham NC 27702
Principal officer (990 for 2024)
VIVIAN WANG, PO BOX 11731, DURHAM, NC 27703
Principal officer (990-N for 2011)
Vivian Wang, 2103, Durham NC 27702
Signed the 990
PAOLA GUERRERO, SECRETARY
Phone
(301) 792-4433
Return prepared by
HOLLAND AND COMPANY CPA'S

Mission

BUILDING FROM BELOW IS DEDICATED TO RESEARCH, EDUCATION, AND PRACTICAL EXPERIMENTATION TO SUPPORT THE CREATION OF SUSTAINABLE, SELF-DETERMINING COMMUNITIES. OUR WORK IS BASED ON AN ORGANIC FARM AND LEARNING CENTER WHERE WE BUILD OUR VISION FOR A DEMOCRATIC, EGALITARIAN, AND SUSTAINABLE SOCIETY BY INVESTIGATING THE SHIFTING SOCIAL AND ECOLOGICAL LANDSCAPE AND DEVELOPING PRACTICABLE ALTERNATIVE FORMS OF ORGANIZATION SUCH AS WORKER COOPERATIVES, AGRO-ECOLOGICAL FARMING, AND AFFORDABLE, ENERGY-EFFICIENT HOUSING.

990 for the year ended December 31, 2024

Program accomplishments

  • FARMING AND EDUCATION PROGRAMS:BUILDING FROM BELOW HAS ESTABLISHED AN ORGANIC FARM ROOTED IN ECOLOGICAL PRINCIPLES AND COMMUNITY PARTICIPATION AND EDUCATION. THE FARM NOT ONLY PRODUCES HEALTHY AND AFFORDABLE FOOD (VEGETABLES, FRUITS, GRAINS, AND LIVESTOCK), BUT IS WORKING TO STRENGTHEN LOCAL AGRICULTURE THROUGH COOPERATIVE NETWORKS. THE FARM IS AN INTEGRAL SITE FOR YOUTH AND ADULT EDUCATIONAL PROGRAMMING AND IS HOST TO VISITORS AND EVENTS.
    Expenses $35,310 · revenue $20,981
  • JOB TRAINING AND COOPERATIVE SMALL BUSINESS DEVELOPMENT:BUILDING FROM BELOW PROVIDED JOB TRAINING AND WORKER COOPERATIVE BUSINESS DEVELOPMENT SUPPORT THROUGH BILINGUAL WORKSHOPS AND TRAINING ON WORKER COOPERATIVE MODELS, BUSINESS FINANCES, BUSINESS PLANNING, CONFLICT RESOLUTION, COMMUNICATION, FACILITATION, MARKETING, ETC. IN ORDER TO SUPPORT THE FORMATION AND GROWTH OF WORKER COOPERATIVES THAT PROVIDE DIGNIFIED WORK OPPORTUNITIES.
    Expenses $171,642 · revenue $582
  • AFFORDABLE AND QUALITY HOUSING:BUILDING FROM BELOW HAS INCREASED ACCESS TO AFFORDABLE AND QUALITY HOUSING WHEREBY RESIDENTS HAVE DECISION-MAKING IN MEETING THEIR HOUSING NEEDS. BUILDING FROM BELOW HAS WORKED WITH RESIDENTS TO IDENTIFY HOUSING NEEDS, BARRIERS, AND SOLUTIONS TO ACCESSING AFFORDABLE HOUSING.
    Expenses $38,060 · revenue $100,084

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
20-3788954
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2006
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B99)
Assets (IRS master file)
$1,818,205
Income (IRS master file)
$236,855

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$236,855$378,786$1,818,205XML
990December 2023$172,958$737,711$1,959,759XML
990December 2022$1,198,600$418,207$2,540,681IRS
990December 2021–––IRS
990December 2020–––IRS
990-N for 2011
Officer: Vivian Wang
December 31, 2011≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-3788954).

Questions about BUILDING FROM BELOW

What is the EIN of BUILDING FROM BELOW?
The employer identification number (EIN) of BUILDING FROM BELOW is 20-3788954.
Is BUILDING FROM BELOW tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
Are donations to BUILDING FROM BELOW tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does BUILDING FROM BELOW file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of BUILDING FROM BELOW due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did BUILDING FROM BELOW last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of BUILDING FROM BELOW?
The 990 for the year ended December 31, 2024 names VIVIAN WANG.
Who are the officers and directors of BUILDING FROM BELOW?
The 990 for the year ended December 31, 2024 lists 3 people; 2 received compensation from the organization, the highest $33,800 (MARA KAUFMAN, PRESIDENT).
How much revenue does BUILDING FROM BELOW have?
On its 990 for the year ended December 31, 2024 it reported revenue of $236,855, expenses of $378,786 and total assets of $1,818,205 at year end.

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