Form 990 for tax year 2023

Filed by BUILDING AUDACITY.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2023 , filed 11 March 2024. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total expenses: $0 changed to $1,390,978
Program services expenses: $0 changed to $1,390,978

Totals

Total revenue: $1,714,672
Total expenses: $0
Contributions and grants received: $1,709,672
Grants paid: $0
Program service revenue: $5,000
Investment income: $0
Other revenue: $0
Total assets, end of year: $319,000
Total liabilities, end of year: $418,000
Net assets or fund balances, end of year: -$99,000
Program services expenses (Part IX): $0
Management and general expenses: $0
Fundraising expenses: $0
Program service expenses (Part III): $1,602,108

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1a · Federated campaigns

$0
1b · Membership dues

$500
1c · Fundraising events

$3,000
1d · Related organizations

$0
1e · Government grants (contributions)

$505,200
1f · All other contributions, gifts and grants

$1,200,972
1g · Noncash contributions included above

$50,000
2f · All other program service revenue

total $5,000 · related or exempt $5,000 · unrelated business $0 · excluded $0
3 · Investment income

total $0 · related or exempt $0
4 · Income from investment of tax-exempt bond proceeds

total $0 · related or exempt $0
5 · Royalties

total $0 · related or exempt $0

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $100,000 · end of year $6,000
2 · Savings and temporary cash investments

beginning of year $0 · end of year $0
3 · Pledges and grants receivable

beginning of year $308,000 · end of year $275,000
10a · Land, buildings and equipment: cost or other basis

$40,000
10b · Land, buildings and equipment: accumulated depreciation

$2,000
10c · Land, buildings and equipment, net

beginning of year $38,000 · end of year $38,000
17 · Accounts payable and accrued expenses

beginning of year $0 · end of year $0
18 · Grants payable

beginning of year $0 · end of year $0
19 · Deferred revenue

beginning of year $346,000 · end of year $313,000
24 · Unsecured notes and loans payable

beginning of year $0 · end of year $80,000
25 · Other liabilities

beginning of year $25,000 · end of year $25,000
27 · Net assets without donor restrictions

beginning of year $0 · end of year $0
28 · Net assets with donor restrictions

beginning of year $371,000 · end of year $418,000
29 · Capital stock, trust principal or current funds

beginning of year $0 · end of year $0
31 · Retained earnings, endowment or other funds

beginning of year $75,000 · end of year -$99,000

Mission and programs · 2023

Mission

Founded in 2019, Building Audacity is a nonprofit organization that creates STEM-focused pathways and provides supporting resources within the agriculture field otherwise not available to Black and other youth of color. Through our Food Justice programming, Building Audacity works to increase food sovereignty. Food sovereignty is a food system in which the people who produce, distribute, and consume food also control the mechanisms and policies of food production and distribution. We do this by sharing local fresh food resources, providing nutrition courses on how to use food grown on New England Farms, and offering an AgTech pathway that includes a hydroponic center, makerspace, and paid to earn AgTech opportunities.

Activities or mission (Part I)

Founded in 2019, Building Audacity is a nonprofit organization that creates STEM-focused pathways and provides supporting resources within the agriculture field otherwise not available to Black and other youth of color. Through our Food Justice programming, Building Audacity works to increase food sovereignty. We do this by sharing local fresh food resources, providing nutrition courses on how to use food grown on New England Farms, and offering an AgTech pathway that includes a hydroponic center, makerspace, and paid to earn AgTech opportunities.

Taste Health provides a paid learning opportunity for young adults ages 16-24 to hydroponically grow and distribute produce as well as other locally sourced produce and products to the most vulnerable households in the Greater Boston area. Said households are led by seniors who are guardians of school aged children, families who have differently abled family members, and families who live in areas with poor accessibility to public transportation. Specifically, food grown is distributed via our Saturday market and a door to door volunteer based delivery system to families in Boston and Lynn, MA. Of our accomplishments, we have launched workforce development pathways in agricultural engineering. Specifically, our Greater Boston programming has resulted in 200 youth being trained in hydroponic engineering, 160,000 lbs of produce being distributed to 2,000 food insecure families, the creation of a STEM focused makerspace, and a 7,000 sq ft hydroponic farm. Within five years, Building Audacity has grown from a $24,000 budget to a $1mil organization and 175 volunteers. Our long term goal is to deepen our STEM focused work by opening a youth run cafe with a hydroponically grown plant based menu. The cafe will employ our youth ages 16-24 and sell hydroponically grown produce.

Expenses $613,000 · Revenue $613,506
Jean Charles Academy (JCA), an accessible, private school based in Lynn, operated for three school years following approval from the Lynn School Committee May 2021. Housed within Building Audacity, JCA was designed to meet the needs of students of color by building a racially equitable curriculum and school culture within an inclusive dual language educational program. The school began with 40 students in grades Pre K-7, and at its peak served 90 students in grades PreK-9th. The mission of Jean Charles Academy is to promote biliteracy, bilingualism, and biculturalism for students. The school will prioritize students of color by providing an interdisciplinary and dual language education that will prepare students for the 21st century through an emphasis on holistic learning and critical thinking skills in STEM fields.

Expenses $989,108 · Revenue $903,769

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Angela Tennison

Board Member

Total calculated

$0

Hours/week

2
Nakia Navarro

CEO/Founder

Total calculated

$90,000

From this org

$90,000

From related orgs

$0

Other

$0

Hours/week

40
Sheryl Seller

Board Member

Total calculated

$0

Hours/week

2
Corey Yarbrough

Board Member

Total calculated

$0

Hours/week

2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Schedule J

Answered yes

None.

Answered no

5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
7 · Other non-fixed payments
8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2023
Filed: 11 March 2024
IRS schema version: 2023v4.0
Source object: 202410749349301816

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