Build The Out Of School Time Network
Build The Out Of School Time Network: Declining Revenue, Stable Assets, and Program Focus
EIN: 222835459 · Boston, MA · NTEE: P37Z · Updated: 2026-04-04
| Metric | Value |
|---|---|
| Total Revenue | $380K |
| Total Expenses | $402K |
| Program Spending | 80% |
| Net Assets | $823K |
| Transparency Score | 75/100 |
Is Build The Out Of School Time Network Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Build The Out Of School Time Network directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Build The Out Of School Time Network
Build The Out Of School Time Network (EIN: 222835459) is a nonprofit organization based in Boston, MA, classified under NTEE code P37Z. The organization reported total revenue of $380K and total assets of $911K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Build The Out Of School Time Network's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Build The Out Of School Time Network is a small nonprofit that has been operating for 39 years, with 6 years of IRS 990 filings on record (2012–2017). Revenue has grown at a compound annual rate of -0.4%.
Key Financial Metrics (2017)
From the most recent IRS 990 filing on record:
| Total Revenue | $380K |
| Total Expenses | $402K |
| Surplus / Deficit | $-21,863 |
| Total Assets | $911K |
| Total Liabilities | $88K |
| Net Assets | $823K |
| Operating Margin | -5.7% |
| Debt-to-Asset Ratio | 9.6% |
| Months of Reserves | 27.2 months |
Financial Health Grade: B
In 2017, Build The Out Of School Time Network reported a deficit of $22K with expenses exceeding revenue, holds 27.2 months of operating reserves (strong position), has a debt-to-asset ratio of 9.6% (very low leverage).
Financial Trends
Over 6 years of filings (2012–2017), Build The Out Of School Time Network's revenue has declined at a compound annual growth rate (CAGR) of -0.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2017 | -15.9% | -12.0% | -3.3% |
| 2016 | -4.3% | +9.2% | -1.9% |
| 2015 | -5.7% | -13.3% | +0.7% |
| 2014 | +8.3% | -16.0% | +2.8% |
| 2013 | +19.1% | +49.5% | -2.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1987 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Build The Out Of School Time Network with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 80%
- fundraising: 10%
According to IRS 990 filings, Build The Out Of School Time Network allocates its expenses as follows: admin: 10%, programs: 80%, fundraising: 10%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2017)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $22K, with expenses exceeding revenue.
- Debt-to-asset ratio: 9.6%.
Executive Compensation Analysis
Executive compensation is not explicitly detailed in the provided financial data, making a specific assessment difficult without further information.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Build The Out Of School Time Network's IRS 990 filings:
- Revenue has shown a consistent decline from $501,071 in 2014 to $380,280 in 2017.
- The organization reported a deficit in 2017 with expenses ($402,143) exceeding revenue ($380,280).
Strengths
The following positive indicators were identified for Build The Out Of School Time Network:
- Assets have remained relatively stable over the years, indicating financial resilience despite revenue fluctuations.
- The organization consistently allocates a significant portion of its spending to programs (estimated 80%).
Frequently Asked Questions about Build The Out Of School Time Network
Is Build The Out Of School Time Network a legitimate charity?
Build The Out Of School Time Network (EIN: 222835459) is a registered tax-exempt nonprofit based in Massachusetts. Our AI analysis gives it a Mission Score of 75/100. It has 6 years of IRS 990 filings on record. Total revenue: $380K. 2 red flags identified. 2 strengths noted. Financial health grade: B.
How does Build The Out Of School Time Network spend its money?
Build The Out Of School Time Network directs 80% of its spending to programs and services. Fundraising costs 10%. This exceeds the 65% industry benchmark.
Are donations to Build The Out Of School Time Network tax-deductible?
Build The Out Of School Time Network is registered as a tax-exempt nonprofit (EIN: 222835459). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Build The Out Of School Time Network's spending goes to programs?
Build The Out Of School Time Network directs 80% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Build The Out Of School Time Network compare to similar nonprofits?
With a transparency score of 75/100 (Good), Build The Out Of School Time Network is above average for NTEE category P37Z nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Build The Out Of School Time Network located?
Build The Out Of School Time Network is headquartered in Boston, Massachusetts and files with the IRS under EIN 222835459. It is classified under NTEE code P37Z.
How many years of IRS 990 filings does Build The Out Of School Time Network have?
Build The Out Of School Time Network has 6 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $380K in total revenue.
What does Build The Out Of School Time Network do?
Build The Out Of School Time Network is a nonprofit organization in the Human Services sector, located in Boston, Massachusetts. It is classified under NTEE code P37Z.
How much revenue does Build The Out Of School Time Network have?
Build The Out Of School Time Network reported total revenue of $380,280. Based on 6 IRS 990 filings on record.
What are Build The Out Of School Time Network's total assets?
Build The Out Of School Time Network holds total assets of $910,549 as reported in IRS 990 filings.
Where is Build The Out Of School Time Network located?
Build The Out Of School Time Network is based in Boston, Massachusetts.
What is Build The Out Of School Time Network's EIN?
Build The Out Of School Time Network's Employer Identification Number (EIN) is 222835459. This is the unique tax ID assigned by the IRS for tax-exempt organizations.
What type of nonprofit is Build The Out Of School Time Network?
Build The Out Of School Time Network is classified under NTEE code P37Z (Human Services).
Is Build The Out Of School Time Network a registered 501(c)(3)?
Yes, Build The Out Of School Time Network is recognized as a tax-exempt organization by the IRS. EIN: 222835459.
Does Build The Out Of School Time Network file IRS Form 990?
Yes, Build The Out Of School Time Network has 6 IRS Form 990 filings on record. The most recent covers tax period 201706.
What was Build The Out Of School Time Network's revenue in 2017?
In the 201706 filing period, Build The Out Of School Time Network reported total revenue of $380,280, total expenses of $402,143, and net assets of $910,549.
Is Build The Out Of School Time Network's revenue growing or declining?
Build The Out Of School Time Network's revenue is declining. Revenue went from $451,908 (201606) to $380,280 (201706), a -15.9% change. Based on 6 filings on record.
What is Build The Out Of School Time Network's most recent 990 filing?
The most recent IRS Form 990 filing for Build The Out Of School Time Network covers tax period 201706. It shows revenue of $380,280, expenses of $402,143, total assets of $910,549, and liabilities of $87,782.
How much does Build The Out Of School Time Network spend on programs vs administration?
Based on IRS 990 analysis, Build The Out Of School Time Network allocates approximately 80% of expenses to program services, 10% to administrative costs, and 10% to fundraising. This indicates strong program focus.
Is Build The Out Of School Time Network a trustworthy charity?
Based on AI analysis of IRS 990 data, Build The Out Of School Time Network appears trustworthy. Mission Score: 75/100 (Good). 2 red flags identified. 2 strengths noted.
What are the red flags for Build The Out Of School Time Network?
The following concerns were identified: Revenue has shown a consistent decline from $501,071 in 2014 to $380,280 in 2017.. The organization reported a deficit in 2017 with expenses ($402,143) exceeding revenue ($380,280).. These flags are based on automated analysis of IRS 990 public filings and should be verified independently.
What are Build The Out Of School Time Network's strengths?
Positive indicators for Build The Out Of School Time Network include: Assets have remained relatively stable over the years, indicating financial resilience despite revenue fluctuations.. The organization consistently allocates a significant portion of its spending to programs (estimated 80%).. These findings are derived from AI analysis of the organization's financial filings.
How does Build The Out Of School Time Network compensate executives?
Executive compensation is not explicitly detailed in the provided financial data, making a specific assessment difficult without further information. Executive compensation data is sourced from IRS 990 filings, which require disclosure of officer, director, and key employee pay.
What strategies are in place to address the consistent decline in revenue observed over the past several years?
While the provided data shows a clear trend of declining revenue, the filings do not detail specific strategies to counteract this. Further inquiry into fundraising efforts and donor engagement would be necessary.
How does the organization plan to cover the deficit experienced in 2017, where expenses exceeded revenue by $21,863?
The deficit in 2017 suggests that the organization either drew from reserves or secured additional, unlisted funding sources. Future filings would clarify how this gap was managed and if it's a recurring issue.
Filing History
IRS 990 filing history for Build The Out Of School Time Network showing financial trends over 6 years of public records:
Over 6 years of IRS 990 filings (2012–2017), Build The Out Of School Time Network's revenue has declined by 2.1%, moving from $388K to $380K. Total assets decreased by 4.1% over the same period, from $950K to $911K. Total functional expenses rose by 4.6%, from $384K to $402K. In its most recent filing year (2017), Build The Out Of School Time Network reported a deficit of $22K, with expenses exceeding revenue. The organization holds $88K in liabilities against $911K in assets (debt-to-asset ratio: 9.6%), resulting in net assets of $823K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2017 | $380K | $402K | $911K | $88K | — | View 990 |
| 2016 | $452K | $457K | $942K | $97K | — | View 990 |
| 2015 | $472K | $419K | $960K | $110K | — | View 990 |
| 2014 | $501K | $483K | $953K | $157K | — | View 990 |
| 2013 | $463K | $575K | $927K | $149K | — | View 990 |
| 2012 | $388K | $384K | $950K | $60K | — | View 990 |
Year-by-Year Financial Summary
- 2017: Revenue of $380K, expenses of $402K, and assets of $911K (revenue -15.9% year-over-year).
- 2016: Revenue of $452K, expenses of $457K, and assets of $942K (revenue -4.3% year-over-year).
- 2015: Revenue of $472K, expenses of $419K, and assets of $960K (revenue -5.7% year-over-year).
- 2014: Revenue of $501K, expenses of $483K, and assets of $953K (revenue +8.3% year-over-year).
- 2013: Revenue of $463K, expenses of $575K, and assets of $927K (revenue +19.1% year-over-year).
- 2012: Revenue of $388K, expenses of $384K, and assets of $950K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Build The Out Of School Time Network:
Data Sources and Methodology
This transparency report for Build The Out Of School Time Network is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.