Civic Intelligence

Build a Miracle

EIN 33-0971124 • 501(c)3 • San Diego, CA

Profile

Build a miracle provides safe, dignified homes to impoverished families in tijuana, mexico. In addition, build a miracle provides numerous educational opportunities including: tutoring, vocational training, scholarships, computer labs, and an adult education program. Build a miracle also provides instruction on parenting, music and dance classes.

10755 Scripps Poway Parkway Ste 490San Diego, CA 92131

www.buildamiracle.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

31st percentile

0.01x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.01x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

37th percentile

-0.7%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

47th percentile

2.8%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

54th percentile

9.2%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$1,613,765

Down $43,147 (-2.6%) from 2023

Liabilities

Down

$15,272

Down $17,833 (-54%) from 2023

Net Assets

Down

$1,598,493

Down $25,314 (-1.6%) from 2023

Revenue

Up

$2,314,117

Up $53,956 (+2.4%) from 2023

Expenses

Up

$2,330,988

Up $190,630 (+8.9%) from 2023

Net Income

Down

-$16,871

Down $136,674 (-114%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2015: $489,625Liabilities 2015: $0Net Assets 2015: $489,6252015Assets 2016: $663,873Liabilities 2016: $0Net Assets 2016: $663,8732016Assets 2017: $935,148Liabilities 2017: $0Net Assets 2017: $935,1482017Assets 2018: $750,475Liabilities 2018: $0Net Assets 2018: $750,4752018Assets 2019: $1,219,023Liabilities 2019: $25,884Net Assets 2019: $1,193,1392019Assets 2020: $1,872,739Liabilities 2020: $46,542Net Assets 2020: $1,826,1972020Assets 2021: $1,921,541Liabilities 2021: $11,001Net Assets 2021: $1,910,5402021Assets 2022: $1,527,751Liabilities 2022: $24,406Net Assets 2022: $1,503,3452022Assets 2023: $1,656,912Liabilities 2023: $33,105Net Assets 2023: $1,623,8072023Assets 2024: $1,613,765Liabilities 2024: $15,272Net Assets 2024: $1,598,4932024

Highlighted filing

2024

Assets$1,613,765
Liabilities$15,272
Net Assets$1,598,493

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $774,660Expenses 2015: $530,768Net Income 2015: $243,8922015Revenue 2016: $949,786Expenses 2016: $775,258Net Income 2016: $174,5282016Revenue 2017: $1,632,497Expenses 2017: $1,361,757Net Income 2017: $270,7402017Revenue 2018: $1,309,983Expenses 2018: $1,494,656Net Income 2018: -$184,6732018Revenue 2019: $1,928,805Expenses 2019: $1,475,129Net Income 2019: $453,6762019Revenue 2020: $1,998,055Expenses 2020: $1,364,997Net Income 2020: $633,0582020Revenue 2021: $2,342,771Expenses 2021: $2,258,459Net Income 2021: $84,3122021Revenue 2022: $1,938,880Expenses 2022: $2,346,075Net Income 2022: -$407,1952022Revenue 2023: $2,260,161Expenses 2023: $2,140,358Net Income 2023: $119,8032023Revenue 2024: $2,314,117Expenses 2024: $2,330,988Net Income 2024: -$16,8712024

Highlighted filing

2024

Revenue$2,314,117
Expenses$2,330,988
Net Income-$16,871

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$2,314,117
Mission and Program Overview

Mission

Build a miracle provides safe, dignified homes to impoverished families in tijuana, mexico. In addition, build a miracle provides numerous educational opportunities including: tutoring, vocational training, scholarships, computer labs and an adult education program.

To provide homes and educational opportunities for impoverished families in tijuana, mexico.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$221,079$986,949▲ $765,870
Savings and Temporary Cash Investments$315,934$614,141▲ $298,207
Pledges and Grants Receivable$592,140--
Investments in Publicly Traded Securities$511,330--
Other Notes and Loans Receivable, Net$15,811$12,675▼ $3,136
Land, Buildings, and Equipment, Net$618--
Total Assets$1,656,912$1,613,765▼ $43,147
Liabilities
Accounts Payable and Accrued Expenses$33,105$15,272▼ $17,833
Total Liabilities$33,105$15,272▼ $17,833
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,623,807$1,598,493▼ $25,314
Total Net Assets Fund Balance$1,623,807$1,598,493▼ $25,314
Total Liabilities and Net Assets / Fund Balance$1,656,912$1,613,765▼ $43,147

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$27,841$27,841
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,256,940
Program Service Revenue
$2,800
Investment Income
$54,377
Other Revenue
$0
All Other Contributions
$2,256,940
Change in Net Assets
$-16,871

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded2,253$218,092Fair Market Value (FMV)
Total Noncash Contributions2,253$218,092-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,314,117
Revenue Not Reported on Form 990
$91,557
Total Revenue per Audited Statements
$2,405,674
Total Revenue per Form 990
$2,314,117
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,749,371
Other Expenses$581,617
Total Fundraising Expense$49,700
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,749,371--$1,749,371
Fees for Services Other$500,683$900$26,331$527,914
Fees for Services Accounting-$26,061-$26,061
All Other Expenses--$8,482$8,482
Interest-$460$7,396$7,856
Office Expenses-$911$4,429$5,340
Other Expenses--$2,930$2,930
Insurance-$2,902-$2,902
Information Technology--$132$132
Total Functional Expenses$2,250,054$31,234$49,700$2,330,988

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,430,988
Expenses per Audited Statements$2,330,988
Total Expenses per Form 990$2,330,988
Expenses Not Reported on Form 990$100,000
International Activity

International Summary

Spending
$919,651

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North AmericaGrants to organizationHome Building Materials/stipends for Home Building--$532,863
North AmericaGrants to organizationDirect Mexico Program Expenses--$385,588
North AmericaGrants to organizationScholarships, Mexico--$1,200
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Christopher north and julianne north have a family relationship. Buddy thomas and elizabeth thomas have a family relationship.

Form 990, Part VI, Section A, Line 8B

Build a miracle is a small organization that operates without subcommitteees. If a subcommittee were to be required in the future, it would be formed and appopriate written documentation kept.

Form 990, Part VI, Section B, Line 11B

The president reviews the form 990 with other board members and outside supportand and any necessary adjustments are made before finalizing and filing the return. The other members of the board are also provided a copy of the filing and input is solicited and incorporated as relevant.

Form 990, Part VI, Section B, Line 12C

All officers and directors are required to complete an annual conflict of interest disclosure form. All officers and directors are also required to promptly and fully disclose all potential conflicts of interest. Any person with a conflict with respect to any matter must excuse him/herself from any discussion or vote with respect to such matter. There have been no incidences of conflict during the reporting year

Form 990, Part VI, Section B, Line 15B

Compensated is determined by board of directors.

Form 990, Part VI, Section C, Line 19

The organization makes available its governing documents as requested.

Filing and Contact Details

Filer

Filer Name
Build a Miracle
EIN
33-0971124
In Care Of
% CHRISTOPHER NORTH
Phone
6199939976
Address
10755 SCRIPPS POWAY PARKWAY STE 490, San Diego, CA 92131

Signing Officer

Name
Christopher North
Title
CFO
Phone
6199939976
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher North
Formed
2001
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
1
Employees
0
Volunteers
2,100

Preparer

Firm
Munger & Company CPAs
Address
1818 Avocado Road, Oceanside, CA 92054
Preparer
Roland W Munger
Phone
7607308020
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4B

LITERACY Build A Miracle continues to receive more and more primary and middle school age children unable to attend public school because they are too many years below grade level, many unable to read or write. In 2023 BAM purposefully added remedial classes and began working on a strategy to advance them to grade level before they completely lose the opportunity to receive a formal education. TRADES BUSINESSES in 2024 BAM supported the startup or growth of 45 small businesses and offered training and other support to an additional 104. 68 individuals/families sold BAM Bakery sweet bread in their communities, bringing in income for their families. Hair Cosmetology programs increased in size and scope with 389 participants and the addition of Master Classes given by teachers from around the world.

Form 990, Part XII, Line 2C

The organization engages an independent auditing firm to conduct audits as required by the board. The president of the board oversees the audit process.

Form 990, Part XI, Line 9

Donated salaries of 80,000 and donated rent of 20,000 were excluded per IRS regulations.

Form 990, Part IX, Line 11G

The Organization pays stipends to community members, mostly women from the homes we build, to support the efforts of the team to find new families, encourage participation in all of our programs, build community, etc.

Raw XML AppendixShowing 400 of 449 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt033105
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt015272
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE HOMES AND EDUCATIONAL OPPORTUNITIES FOR IMPOVERISHED FAMILIES IN TIJUANA, MEXICO.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt02256940
IRS990/AllOtherExpensesGrp/FundraisingAmt08482
IRS990/AllOtherExpensesGrp/TotalAmt08482
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0CHRISTOPTHER NORTH
IRS990/BooksInCareOfDetail/PhoneNum06199939976
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt010755 SCRIPPS POWAY PARKWAY STE 490
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN DIEGO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092131
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0221079
IRS990/CashNonInterestBearingGrp/EOYAmt0986949
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02256940
IRS990/CYGrantsAndSimilarPaidAmt01749371
IRS990/CYInvestmentIncomeAmt054377
IRS990/CYOtherExpensesAmt0581617
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt02800
IRS990/CYRevenuesLessExpensesAmt0-16871
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt02330988
IRS990/CYTotalFundraisingExpenseAmt049700
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02314117
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0In 2023 Build A Miracle completed 32 new homes for impoverished families, who also participate in education programs. Full BAM homes are 540 sq ft with 3 bedrooms, indoor plumbing, kitchen, bathroom and living/dining room. They earn their homes with a minimum of 500 hours of community service but most remain involved in our programs indefinitely both improving their own lives and helping others. The homes are built during build days when U.S. and local volunteers mix concrete, hammer nails and paint, and during the work week by experienced, paid builders. The Dads Program, made up of men on the wait list for homes and many who already live in BAM homes, helps extremely impoverished families who live in shacks and do not have land rights so do not qualify for a full home. They make their dwellings safe, pour concrete floors, reinforce walls, replace tarps with real roofing, and build septic tanks. This program has an enormous impact on the lives of the people served and the men themselves. 289 Dads participated in 2023.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0946810
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt026061
IRS990/FeesForServicesAccountingGrp/TotalAmt026061
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/FundraisingAmt026331
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0900
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0500683
IRS990/FeesForServicesOtherGrp/TotalAmt0527914
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0true
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/ProgramServicesAmt01749371
IRS990/ForeignGrantsGrp/TotalAmt01749371
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0015.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1050.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2000.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4015.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0Christopher North
IRS990/Form990PartVIISectionAGrp/PersonNm1Julianne North
IRS990/Form990PartVIISectionAGrp/PersonNm2John Reinhold
IRS990/Form990PartVIISectionAGrp/PersonNm3Buddy Thomas
IRS990/Form990PartVIISectionAGrp/PersonNm4Elizabeth Thomas
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02314117
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt0132
IRS990/InformationTechnologyGrp/TotalAmt0132
IRS990/InsuranceGrp/ManagementAndGeneralAmt02902
IRS990/InsuranceGrp/TotalAmt02902
IRS990/InterestGrp/FundraisingAmt07396
IRS990/InterestGrp/ManagementAndGeneralAmt0460
IRS990/InterestGrp/TotalAmt07856
IRS990/InvestmentIncomeGrp/ExclusionAmt054377
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt054377
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0511330
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt027841
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0618
IRS990/LandBldgEquipCostOrOtherBssAmt027841
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Build a miracle provides safe, dignified homes to impoverished families in Tijuana, Mexico. In addition, Build A Miracle provides numerous educational opportunities including tutoring, vocational training, scholarships, computer labs and an adult education program.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01623807
IRS990/NetAssetsOrFundBalancesEOYAmt01598493
IRS990/NetUnrlzdGainsLossesInvstAmt0-8443
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01623807
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01598493
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt0218092
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt04429
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0911
IRS990/OfficeExpensesGrp/TotalAmt05340
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Permits and Licenses
IRS990/OtherExpensesGrp/FundraisingAmt02930
IRS990/OtherExpensesGrp/TotalAmt02930
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt015811
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt012675
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0592140
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CHRISTOPHER NORTH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CRAFT SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02800
IRS990/ProgSrvcAccomActy2Grp/Desc0Our goal is to provide every family that needs it, a path out of the vulnerable class helping the next generation to be able to afford their own home and our academic, scholarship, trade and adult education programs are geared to make that possible, free of charge, to vulnerable Tijuana residents whether they are living in a BAM home or not. EDUCATION During 2023 we provided scholarships to 97 college and 115 HS students, with 60 total college grads to date. The Community Center, offers, free of charge, accredited adult elem., middle and HS, tutoring, counseling, sports, fitness, robotics, nutrition and many more courses over 100 children receive a healthy meal each day that they participate at the center. 750 children attended Summer School at the Community Center in 2023.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0988893
IRS990/ProgSrvcAccomActy3Grp/Desc0Other program services Build a miracle provided scholarship assistance to 4 children in Guatemala who lost their father to drowning. Other programs continued and expanded during 2023 include dental and vision care for community members 408 people served who cannot afford them on their own and support for a program that provides education to the largely forgotten children of trash-pickers who live at the municipal dump. The Pandemic-related Direct Relief food and medicine that kept families going, transitioned to helping only helping those unable to return to normal lives and also spawned the Grandparents Program where scholarship recipients visit with and provide interactive programs for the elderly in their communities. 461 people received medical assistance. 39,700 meals were served, 151 elderly people were in Grandparents program which offers Arts and Crafts, Outings, Visits, Haicuts and more. There were 4 psychologists working with 269 individuals or families and 859 workshops for family, psychology, team building and more.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0314351
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt02100
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02231821
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt01645491
IRS990/PYInvestmentIncomeAmt026335
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0494867
IRS990/PYProgramServiceRevenueAmt02005
IRS990/PYRevenuesLessExpensesAmt0119803
IRS990/PYTotalExpensesAmt02140358
IRS990/PYTotalRevenueAmt02260161
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-16871
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0315934
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0614141
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02256940
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02231821
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01918345
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02346093
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01994145
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt010747344
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt054377
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt026355
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt015670
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0221
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01781
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt098404
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02176058
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99090
IRS990ScheduleA/PublicSupportPY170Pct00.99500
IRS990ScheduleA/PublicSupportTotal170Amt010747344
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02256940
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02231821
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01918345
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02346093
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01994145
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt010747344
IRS990ScheduleA/TotalSupportAmt010845748
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0100000
IRS990ScheduleD/DonatedServicesUseFcltsAmt0100000
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027841
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027841
IRS990ScheduleD/ExpensesNotReportedAmt0100000
IRS990ScheduleD/ExpensesSubtotalAmt02330988
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-8443
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedAmt091557
IRS990ScheduleD/RevenueSubtotalAmt02314117
IRS990ScheduleD/TotalExpensesPerForm990Amt02330988
IRS990ScheduleD/TotalRevenuePerForm990Amt02314117
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02405674
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02430988
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0532863
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt1385588
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt21200
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0North America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1North America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2North America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0HOME BUILDING MATERIALS/STIPENDS FOR HOME BUILDING
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1DIRECT MEXICO PROGRAM EXPENSES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2SCHOLARSHIPS, MEXICO
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Grants to organization
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1Grants to organization
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2Grants to organization
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt0151879
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt12475
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt2215106
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt3110871
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt4237376
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt0Cash
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt1Cash
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt2Cash
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt3Cash
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt4Cash
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt0276
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt14
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt21806
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt33375
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt4733
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RegionTxt0North America
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RegionTxt1Central America and the Caribbean
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RegionTxt2North America
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RegionTxt3North America
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RegionTxt4North America
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt0Scholarships
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt1Scholarships
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt2Mexico Social Programs
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt3Education
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt4Building and Repair Homes for the Poor
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalSpentAmt0919651
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0Expenditures are made by check, wire transfer or credit cards. All amounts are tracked on an accounting spreadsheets and reconciled to the bank statements on at least an annual basis.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1Expenditures by region.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt2Expenditures by region.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt3Expenditures by region.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 2
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I Line 3
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc2Part I Line 1
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc3Part III
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalSpentAmt0919651
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt02253
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt0218092
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LITERACY Build A Miracle continues to receive more and more primary and middle school age children unable to attend public school because they are too many years below grade level, many unable to read or write. In 2023 BAM purposefully added remedial classes and began working on a strategy to advance them to grade level before they completely lose the opportunity to receive a formal education. TRADES BUSINESSES in 2024 BAM supported the startup or growth of 45 small businesses and offered training and other support to an additional 104. 68 individuals/families sold BAM Bakery sweet bread in their communities, bringing in income for their families. Hair Cosmetology programs increased in size and scope with 389 participants and the addition of Master Classes given by teachers from around the world.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHRISTOPHER NORTH AND JULIANNE NORTH HAVE A FAMILY RELATIONSHIP. BUDDY THOMAS AND ELIZABETH THOMAS HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BUILD A MIRACLE IS A SMALL ORGANIZATION THAT OPERATES WITHOUT SUBCOMMITTEEES. IF A SUBCOMMITTEE WERE TO BE REQUIRED IN THE FUTURE, IT WOULD BE FORMED AND APPOPRIATE WRITTEN DOCUMENTATION KEPT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PRESIDENT REVIEWS THE FORM 990 WITH OTHER BOARD MEMBERS AND OUTSIDE SUPPORTAND AND ANY NECESSARY ADJUSTMENTS ARE MADE BEFORE FINALIZING AND FILING THE RETURN. THE OTHER MEMBERS OF THE BOARD ARE ALSO PROVIDED A COPY OF THE FILING AND INPUT IS SOLICITED AND INCORPORATED AS RELEVANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL OFFICERS AND DIRECTORS ARE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM. ALL OFFICERS AND DIRECTORS ARE ALSO REQUIRED TO PROMPTLY AND FULLY DISCLOSE ALL POTENTIAL CONFLICTS OF INTEREST. ANY PERSON WITH A CONFLICT WITH RESPECT TO ANY MATTER MUST EXCUSE HIM/HERSELF FROM ANY DISCUSSION OR VOTE WITH RESPECT TO SUCH MATTER. THERE HAVE BEEN NO INCIDENCES OF CONFLICT DURING THE REPORTING YEAR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATED IS DETERMINED BY BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES AVAILABLE ITS GOVERNING DOCUMENTS AS REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION ENGAGES AN INDEPENDENT AUDITING FIRM TO CONDUCT AUDITS AS REQUIRED BY THE BOARD. THE PRESIDENT OF THE BOARD OVERSEES THE AUDIT PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Donated salaries of 80,000 and donated rent of 20,000 were excluded per IRS regulations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9The Organization pays stipends to community members, mostly women from the homes we build, to support the efforts of the team to find new families, encourage participation in all of our programs, build community, etc.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XII, Line 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01656912
IRS990/TotalAssetsEOYAmt01613765
IRS990/TotalAssetsGrp/BOYAmt01656912
IRS990/TotalAssetsGrp/EOYAmt01613765
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02256940
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt049700
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031234
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02250054
IRS990/TotalFunctionalExpensesGrp/TotalAmt02330988
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt033105
IRS990/TotalLiabilitiesEOYAmt015272
IRS990/TotalLiabilitiesGrp/BOYAmt033105
IRS990/TotalLiabilitiesGrp/EOYAmt015272
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01623807
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01598493

Document Assets

No mirrored PDF or thumbnail assets are attached yet.