STRATEGY STUDIO / PUBLIC DATA EXPLORER

BUILDERS EDUCATION FOUNDATION OF CCBE: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BUILDERS EDUCATION FOUNDATION OF CCBE (EIN 27-0417618)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-17
IRS object ID
202503219349324390
Schema version
2024v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-17T19:07:32-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN993534548PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RATZLAFF TAMBERI & GILL LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17650 N PALM AVE STE 105AddressLine1Txt
CityFRESNOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP937115793ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN270417618EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BUILDERS EDUCATION FOUNDATION OF CCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBUILBusinessNameControlTxt
Phone5592371831PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11244 N MARIPOSA STREETAddressLine1Txt
CityFRESNOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93703ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSANDY WESTPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5592371831PhoneNum
Signature2025-11-03SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHARPREET S GILL CPAPreparerPersonNm
PTINP01842053PTIN
Phone5594320300PhoneNum
Preparation2025-11-17PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSANDY WESTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11244 N MARIPOSA STREETAddressLine1Txt
CityFRESNOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93703ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$178,815GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionPROVIDE SCHOLARSHIPS TO INDIVIDUALS WANTING TO ENTER CONSTRUCTION RELATED ACTIVITES.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$63,500PYContributionsGrantsAmt
CY Contributions Grants$70,000CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$3,037PYInvestmentIncomeAmt
CY Investment Income$5,276CYInvestmentIncomeAmt
PY Other Revenue$235PYOtherRevenueAmt
CY Other Revenue$36,931CYOtherRevenueAmt
PY Total Revenue$66,772PYTotalRevenueAmt
CY Total Revenue$112,207CYTotalRevenueAmt
PY Grants And Similar Paid$16,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$18,500CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$6,796PYOtherExpensesAmt
CY Other Expenses$1,151CYOtherExpensesAmt
PY Total Expenses$22,796PYTotalExpensesAmt
CY Total Expenses$19,651CYTotalExpensesAmt
PY Revenues Less Expenses$43,976PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$92,556CYRevenuesLessExpensesAmt
Total Assets BOY$204,084TotalAssetsBOYAmt
Total Assets EOY$294,464TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$204,084NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$294,464NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE SCHOLARSHIPS TO INDIVIDUALS WANTING TO ENTER CONSTRUCTION RELATED ACTIVITES.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$18,500ExpenseAmt
Grant$18,500GrantAmt
DescPROVIDE SCHOLARSHIPS TO INDIVIDUALS WANTING TO ENTER CONSTRUCTION RELATED ACTIVITES. FOR THE CURRENT YEAR, 15 SCHOLARSHIPS WERE AWARDED TOTALING 18,500.Desc
Total Program Service Expenses$18,500TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionYes (true)DeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BUILDER EXCHANGEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5592371831PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11244 N MARIPOSAAddressLine1Txt
CityFRESNOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93703ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
SANDY WEST
EXECUTIVE DI2.00Yes (X)Yes (X)$0$0$0
MIKE GONZALES
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
ALAN DIRLAM
1ST VICE PRE2.00Yes (X)$0$0$0
STEVE LITTLE
2ND VICE PRE2.00Yes (X)$0$0$0
KENT LUBRATICH
TREASURER2.00Yes (X)$0$0$0
DAVID BRIGHT
SECRETARY2.00Yes (X)$0$0$0
JIM MCGURK
DIRECTOR2.00Yes (X)$0$0$0
TONI MACDONALD
DIRECTOR2.00Yes (X)$0$0$0
DEBBIE HUNSAKER
DIRECTOR2.00Yes (X)$0$0$0
CINDY SHIPLEY
DIRECTOR2.00Yes (X)$0$0$0
MICHAEL HARTLEY
DIRECTOR2.00Yes (X)$0$0$0
RENO COLETTI
DIRECTOR2.00Yes (X)$0$0$0
DEREK LAND
DIRECTOR2.00Yes (X)$0$0$0
STEVE POINDEXTER
DIRECTOR2.00Yes (X)$0$0$0
BILL HAUFF
DIRECTOR2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$70,000AllOtherContributionsAmt
Total Contributions$70,000TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,276TotalRevenueColumnAmt
Related Or Exempt Func Income$5,276RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$92,865FundraisingGrossIncomeAmt
Fundraising Direct Expenses$66,608FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$26,257TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Total Revenue Column$10,674TotalRevenueColumnAmt
Related Or Exempt Func Income$10,674RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$10,674OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$112,207TotalRevenueColumnAmt
Related Or Exempt Func Income$15,950RelatedOrExemptFuncIncomeAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$18,500TotalAmt
Program Services$18,500ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$858TotalAmt
Management And General$858ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
BANK FEES$243$243
SECRETARY OF STATE FEES$50$50

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$19,651TotalAmt
Program Services$18,500ProgramServicesAmt
Management And General$1,151ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$118,393BOYAmt
EOY$199,357EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$84,691BOYAmt
EOY$95,107EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,000BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$204,084BOYAmt
EOY$294,464EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$204,084BOYAmt
EOY$294,464EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$204,084BOYAmt
EOY$294,464EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$204,084BOYAmt
EOY$294,464EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$92,556ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$6,498NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments$4,322PriorPeriodAdjustmentsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$30,200CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$60,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$80,570CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$63,500CurrentTaxYearMinus1YearAmt
Current Tax Year$70,000CurrentTaxYearAmt
Total$304,270TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$30,200CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$60,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$80,570CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$63,500CurrentTaxYearMinus1YearAmt
Current Tax Year$70,000CurrentTaxYearAmt
Total$304,270TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$304,270PublicSupportTotal170Amt
Total Support$304,270TotalSupportAmt
Gross Receipts Rltd Activities$108,815GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1DESIGN BUILDEvent1Nm
Gross Receipts Event1$92,865GrossReceiptsEvent1Amt
Gross Revenue Event1$92,865GrossRevenueEvent1Amt
Other Direct Expenses Event1$66,608OtherDirectExpensesEvent1Amt
Gross Receipts Total$92,865GrossReceiptsTotalAmt
Gross Revenue Total Events$92,865GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$66,608OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$66,608DirectExpenseSummaryEventsAmt
Net Income Summary$26,257NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Recipient15RecipientCnt
Cash Grant$18,500CashGrantAmt

Schedule M IRS990ScheduleM

FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC