Building Service 32 B J Legal
Building Service 32 B J Legal consistently maintains strong financial health with growing assets and no reported officer compensation.
EIN: 136841620 · New York, NY · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $19.7M |
| Total Expenses | $16.9M |
| Program Spending | 85% |
| Net Assets | $44.8M |
| Transparency Score | 90/100 |
Is Building Service 32 B J Legal Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Building Service 32 B J Legal directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Building Service 32 B J Legal
Building Service 32 B J Legal (EIN: 136841620) is a nonprofit organization based in New York, NY. The organization reported total revenue of $19.7M and total assets of $39.6M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Building Service 32 B J Legal's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Building Service 32 B J Legal is a large nonprofit that has been operating for 31 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 1.3%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $16.6M |
| Total Expenses | $16.9M |
| Surplus / Deficit | $-305,028 |
| Total Assets | $45.4M |
| Total Liabilities | $597K |
| Net Assets | $44.8M |
| Operating Margin | -1.8% |
| Debt-to-Asset Ratio | 1.3% |
| Months of Reserves | 32.3 months |
Financial Health Grade: B
In 2023, Building Service 32 B J Legal reported a deficit of $305K with expenses exceeding revenue, holds 32.3 months of operating reserves (strong position), has a debt-to-asset ratio of 1.3% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Building Service 32 B J Legal's revenue has grown at a compound annual growth rate (CAGR) of 1.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -19.5% | +10.2% | +0.8% |
| 2022 | +1.6% | -0.7% | +0.6% |
| 2021 | -11.5% | -1.5% | +20.9% |
| 2020 | +9.3% | +2.4% | +20.3% |
| 2019 | +13.3% | +2.1% | +23.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1995 |
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 Building Service 32 B J Legal with a Mission Score of 90 out of 100 (Excellent). 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: 85%
- fundraising: 5%
According to IRS 990 filings, Building Service 32 B J Legal allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $305K, with expenses exceeding revenue.
- Debt-to-asset ratio: 1.3%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating either a volunteer-led executive team or that executive salaries are not reported in this category, which is highly unusual for an organization of this size with revenues consistently in the tens of millions.
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 Building Service 32 B J Legal's IRS 990 filings:
- Lack of detailed program spending breakdown in provided data
- Consistent 0% officer compensation for an organization with multi-million dollar revenues could indicate reporting anomalies or an unusual operational structure.
Strengths
The following positive indicators were identified for Building Service 32 B J Legal:
- Consistent asset growth, from $23,337,020 in 201406 to $45,447,236 in 202306.
- Strong financial stability with low liabilities relative to assets.
- Revenues generally exceed expenses, indicating sound financial management.
- No reported officer compensation across all filings, suggesting efficient use of funds or a volunteer-driven leadership.
Frequently Asked Questions about Building Service 32 B J Legal
Is Building Service 32 B J Legal a legitimate charity?
Building Service 32 B J Legal (EIN: 136841620) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 90/100. It has 13 years of IRS 990 filings on record. Total revenue: $19.7M. 2 red flags identified. 4 strengths noted. Financial health grade: B.
How does Building Service 32 B J Legal spend its money?
Building Service 32 B J Legal directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Building Service 32 B J Legal tax-deductible?
Building Service 32 B J Legal is registered as a tax-exempt nonprofit (EIN: 136841620). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Building Service 32 B J Legal's spending goes to programs?
Building Service 32 B J Legal directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Building Service 32 B J Legal located?
Building Service 32 B J Legal is headquartered in New York, New York and files with the IRS under EIN 136841620.
How many years of IRS 990 filings does Building Service 32 B J Legal have?
Building Service 32 B J Legal has 13 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 $19.7M in total revenue.
Is Building Service 32 B J Legal a good charity?
Based on the provided financial data, Building Service 32 B J Legal appears to be a financially healthy organization with strong asset growth and no reported officer compensation, which are positive indicators. However, without detailed program spending breakdowns, a full assessment of its charitable impact is limited.
How has the organization's financial stability changed over time?
The organization has shown consistent financial stability and growth. Assets have nearly doubled from $23,337,020 in 201406 to $45,447,236 in 202306, while liabilities remain a small fraction of assets, indicating robust financial health.
What is the trend in revenue versus expenses?
For most periods, revenue has exceeded expenses, contributing to asset growth. For example, in 202206, revenue was $20,598,818 against expenses of $15,323,235. There were a couple of periods (201406, 201506, 202306) where expenses slightly exceeded revenue, but these were exceptions in an overall positive trend.
Filing History
IRS 990 filing history for Building Service 32 B J Legal showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Building Service 32 B J Legal's revenue has grown by 16.2%, moving from $14.3M to $16.6M. Total assets increased by 106.4% over the same period, from $22.0M to $45.4M. Total functional expenses rose by 44.4%, from $11.7M to $16.9M. In its most recent filing year (2023), Building Service 32 B J Legal reported a deficit of $305K, with expenses exceeding revenue. The organization holds $597K in liabilities against $45.4M in assets (debt-to-asset ratio: 1.3%), resulting in net assets of $44.8M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $16.6M | $16.9M | $45.4M | $597K | — | View 990 |
| 2022 | $20.6M | $15.3M | $45.1M | $513K | — | View 990 |
| 2021 | $20.3M | $15.4M | $44.8M | $768K | — | View 990 |
| 2020 | $22.9M | $15.7M | $37.0M | $555K | — | — |
| 2019 | $21.0M | $15.3M | $30.8M | $459K | — | View 990 |
| 2018 | $18.5M | $15.0M | $24.9M | $1.1M | — | View 990 |
| 2017 | $15.8M | $13.9M | $21.2M | $911K | — | View 990 |
| 2016 | $14.9M | $13.9M | $19.2M | $1.1M | — | View 990 |
| 2015 | $10.0M | $13.3M | $19.2M | $2.3M | — | View 990 |
| 2014 | $9.3M | $14.1M | $23.3M | $2.6M | — | View 990 |
| 2013 | $14.9M | $13.2M | $27.3M | $2.7M | — | View 990 |
| 2012 | $15.0M | $12.5M | $25.9M | $2.9M | — | View 990 |
| 2011 | $14.3M | $11.7M | $22.0M | $1.9M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $16.6M, expenses of $16.9M, and assets of $45.4M (revenue -19.5% year-over-year).
- 2022: Revenue of $20.6M, expenses of $15.3M, and assets of $45.1M (revenue +1.6% year-over-year).
- 2021: Revenue of $20.3M, expenses of $15.4M, and assets of $44.8M (revenue -11.5% year-over-year).
- 2020: Revenue of $22.9M, expenses of $15.7M, and assets of $37.0M (revenue +9.3% year-over-year).
- 2019: Revenue of $21.0M, expenses of $15.3M, and assets of $30.8M (revenue +13.3% year-over-year).
- 2018: Revenue of $18.5M, expenses of $15.0M, and assets of $24.9M (revenue +16.8% year-over-year).
- 2017: Revenue of $15.8M, expenses of $13.9M, and assets of $21.2M (revenue +6.0% year-over-year).
- 2016: Revenue of $14.9M, expenses of $13.9M, and assets of $19.2M (revenue +48.9% year-over-year).
- 2015: Revenue of $10.0M, expenses of $13.3M, and assets of $19.2M (revenue +7.7% year-over-year).
- 2014: Revenue of $9.3M, expenses of $14.1M, and assets of $23.3M (revenue -37.3% year-over-year).
- 2013: Revenue of $14.9M, expenses of $13.2M, and assets of $27.3M (revenue -0.9% year-over-year).
- 2012: Revenue of $15.0M, expenses of $12.5M, and assets of $25.9M (revenue +5.2% year-over-year).
- 2011: Revenue of $14.3M, expenses of $11.7M, and assets of $22.0M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Building Service 32 B J Legal:
Data Sources and Methodology
This transparency report for Building Service 32 B J Legal 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.