Civic Intelligence

Build a Miracle

990 • Fiscal year 2021 • EIN 33-0971124

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 11, 2022

Organization ProfileBUILDAMIRACLE.NET
10755 Scripps Poway Parkway Ste 490San Diego, CA 92131

(619) 993-9976

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

27th percentile

0.01x

Higher debt load relative to assets than 27% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

22nd percentile

0.00x

Higher debt load relative to revenue than 22% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

33rd percentile

3.6%

Higher net margin than 33% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

43rd percentile

$30,000

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

34th percentile

2.6%

Faster asset growth than 34% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

55th percentile

17%

Faster revenue growth than 55% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets27th percentile

Assets

Up

$1,921,541

Up $48,802 (+2.6%) from 2020

Net Assets

Up

$1,910,540

Up $84,343 (+4.6%) from 2020

Liabilities

Down

$11,001

Down $35,541 (-76%) from 2020

Revenue And Expenses
Liabilities / Revenue22nd percentileNet Margin33rd percentile

Revenue

Up

$2,342,771

Up $344,716 (+17%) from 2020

Expenses

Up

$2,258,459

Up $893,462 (+65%) from 2020

Net Income

Down

$84,312

Down $548,746 (-87%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth34th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2021

Assets$1,921,541
Liabilities$11,001
Net Assets$1,910,540
Open 2021 Filing

Operations Trend

Revenue Growth55th percentile

Revenue, expenses, and net income across loaded years, with this 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

2021

Revenue$2,342,771
Expenses$2,258,459
Net Income$84,312
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 11, 2022
Return Version
2021v4.2
Gross Receipts
$2,516,136
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
Savings and Temporary Cash Investments$1,051,727$998,827▼ $52,900
Cash and Non-Interest-Bearing Accounts$821,012$454,351▼ $366,661
Pledges and Grants Receivable-$443,139-
Loans From Officers Directors$30,000--
Investments in Publicly Traded Securities-$25,224-
Total Assets$1,872,739$1,921,541▲ $48,802
Liabilities
Accounts Payable and Accrued Expenses$16,542$11,001▼ $5,541
Total Liabilities$46,542$11,001▼ $35,541
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,826,197$1,910,540▲ $84,343
Total Net Assets Fund Balance$1,826,197$1,910,540▲ $84,343
Total Liabilities and Net Assets / Fund Balance$1,872,739$1,921,541▲ $48,802

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$27,223$27,223
Compensation and Service Providers
Top Officer Pay43rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Adolfo NoquezDirectorFT$30,000$30,000

Board Members and Trustees

NameTitle
Christopher NorthPresident
Buddy ThomasDirector
Elizabeth ThomasDirector
John ReinholdDirector
Julianne NorthSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,346,093
Program Service Revenue
$685
Investment Income
$-4,007
Other Revenue
$0
All Other Contributions
$2,346,093
Change in Net Assets
$84,312

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 Traded4$176,655Stock Exchange Price
Total Noncash Contributions4$176,655-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,342,771
Revenue Not Reported on Form 990
$80,000
Total Revenue per Audited Statements
$2,422,771
Total Revenue per Form 990
$2,342,771
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,100,309
Other Expenses$128,150
Total Fundraising Expense$48,071
Salaries, Compensation, and Employee Benefits$30,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$2,100,309--$2,100,309
Current Officers, Directors, Trustees, and Key Employees$30,000--$30,000
Travel$17,944--$17,944
Office Expenses$2,860$4,437$8,871$16,168
Information Technology-$4,324$8,650$12,974
Fees for Services Other$10,200--$10,200
Fees for Services Accounting-$7,061-$7,061
Other Expenses$4,948$398$26,562$5,346
Occupancy$5,204--$5,204
Interest-$500$3,988$4,488
Insurance-$2,458-$2,458
Fees for Services Legal$1,676--$1,676
Total Functional Expenses$2,191,210$19,178$48,071$2,258,459

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,338,459
Expenses per Audited Statements$2,258,459
Total Expenses per Form 990$2,258,459
Expenses Not Reported on Form 990$80,000
International Activity

International Summary

Spending
$2,191,210

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 OrganizationsDonation to Centro Comunitario Cuarta Seccion De El Florida, A.c.--$1,125,552
North AmericaMontly StipendMonthly Stipend Paid to Community Leaders in Mexico for Education Community--$359,798
North AmericaProgram Services/grant Assistance to IndividualsHome Building Materials/stipends for Home Building--$226,740
North AmericaProgram ServicesDirect Mexico Program Expenses--$197,760
North AmericaGrants/assistance to IndividualsMexico Relief Aid--$180,816
North AmericaGrants Assistance to IndividualsScholarships, Mexico--$96,594
Central America and the CaribbeanGrants/assistance to IndividualsScholarships, Guatemala--$3,950
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$30,000--
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
President
Phone
6199939976
Signed
2022-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher North
Formed
2001
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
0
Volunteers
1,325

Preparer

Firm
Munger & Company CPAs
Address
2170 South El Camino Real Suite 217, Oceanside, CA 92054
Preparer
Roland W Munger
Phone
7607308020
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4B

“Once covid restricted access to the center, our team established community learning pods throughout the communities we serve where our teachers went to the students and kept over 400 students on track.”

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 were excluded per IRS regulations.”

Raw XML AppendixShowing 400 of 518 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/BOYAmt016542
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt011001
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE HOMES AND EDUCATIONAL OPPORTUNITIES FOR IMPOVERISHED FAMILIES IN TIJUANA, MEXICO.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt02346093
IRS990/AllOtherExpensesGrp/TotalAmt00
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/BOYAmt0821012
IRS990/CashNonInterestBearingGrp/EOYAmt0454351
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt030000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt030000
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02346093
IRS990/CYGrantsAndSimilarPaidAmt02100309
IRS990/CYInvestmentIncomeAmt0-4007
IRS990/CYOtherExpensesAmt0128150
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0685
IRS990/CYRevenuesLessExpensesAmt084312
IRS990/CYSalariesCompEmpBnftPaidAmt030000
IRS990/CYTotalExpensesAmt02258459
IRS990/CYTotalFundraisingExpenseAmt048071
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02342771
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0Building program in 2021 Build A Miracle built 30 new homes for impoverished families. All families that receive homes participate in education programs. The families receive a 540 square foot homes 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 and even start their own community service projects. 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.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonatedServicesAndUseFcltsAmt080000
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0851073
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt07061
IRS990/FeesForServicesAccountingGrp/TotalAmt07061
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt01676
IRS990/FeesForServicesLegalGrp/TotalAmt01676
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt010200
IRS990/FeesForServicesOtherGrp/TotalAmt010200
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0true
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/ProgramServicesAmt02100309
IRS990/ForeignGrantsGrp/TotalAmt02100309
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0050.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2050.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3000.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4000.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt5002.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0Adolfo Noquez
IRS990/Form990PartVIISectionAGrp/PersonNm1Christopher North
IRS990/Form990PartVIISectionAGrp/PersonNm2Julianne North
IRS990/Form990PartVIISectionAGrp/PersonNm3John Reinhold
IRS990/Form990PartVIISectionAGrp/PersonNm4Buddy Thomas
IRS990/Form990PartVIISectionAGrp/PersonNm5Elizabeth Thomas
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt030000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0-4228
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0169137
IRS990/GrossReceiptsAmt02516136
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt08650
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt04324
IRS990/InformationTechnologyGrp/TotalAmt012974
IRS990/InsuranceGrp/ManagementAndGeneralAmt02458
IRS990/InsuranceGrp/TotalAmt02458
IRS990/InterestGrp/FundraisingAmt03988
IRS990/InterestGrp/ManagementAndGeneralAmt0500
IRS990/InterestGrp/TotalAmt04488
IRS990/InvestmentIncomeGrp/ExclusionAmt0221
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0221
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/EOYAmt025224
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt027223
IRS990/LandBldgEquipCostOrOtherBssAmt027223
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0173365
IRS990/LoanOutstandingInd0true
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt030000
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/MoreThan5000KToIndividualsInd0true
IRS990/MoreThan5000KToOrgInd0true
IRS990/NetAssetsOrFundBalancesBOYAmt01826197
IRS990/NetAssetsOrFundBalancesEOYAmt01910540
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-4228
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-4228
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01826197
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01910540
IRS990/NoncashContributionsAmt0176655
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt05204
IRS990/OccupancyGrp/TotalAmt05204
IRS990/OfficeExpensesGrp/FundraisingAmt08871
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04437
IRS990/OfficeExpensesGrp/ProgramServicesAmt02860
IRS990/OfficeExpensesGrp/TotalAmt016168
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-80000
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Materials, Supplies and Equipment
IRS990/OtherExpensesGrp/Desc1Publication and Copies
IRS990/OtherExpensesGrp/Desc2Facilities, Maintenace and Repairs
IRS990/OtherExpensesGrp/Desc3Permits and Licenses
IRS990/OtherExpensesGrp/FundraisingAmt026562
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0398
IRS990/OtherExpensesGrp/ProgramServicesAmt010185
IRS990/OtherExpensesGrp/ProgramServicesAmt1175
IRS990/OtherExpensesGrp/ProgramServicesAmt27709
IRS990/OtherExpensesGrp/ProgramServicesAmt34948
IRS990/OtherExpensesGrp/TotalAmt010185
IRS990/OtherExpensesGrp/TotalAmt126737
IRS990/OtherExpensesGrp/TotalAmt27709
IRS990/OtherExpensesGrp/TotalAmt35346
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0443139
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CHRISTOPHER NORTH
IRS990/PriorPeriodAdjustmentsAmt031
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CRAFT SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0685
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0685
IRS990/ProgSrvcAccomActy2Grp/Desc0Education Our goal is to break the cycle of poverty for every family, 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. In 2021 a new Entrepreneurial Business Training Center was nearly complete and a business education program was initiated. During 2020 we provided scholarships to 99 college and 115 HS students, with 35 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. During the pandemic, 33 community-based learning centers were set up, serving over 600 children, many who were unable to attend or participate in regular school.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0977186
IRS990/ProgSrvcAccomActy3Grp/Desc0Other program services the pandemic devastated many of the families in the communities we serve. We created a covid relief program with direct relief to over 400 families threatened with lack of food or medicine. Build a miracle provided scholarship assistance to 4 children in Guatemala who lost their father to drowning. Other programs continued and expanded during 2021 include dental and vision care for community members 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.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0362951
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0685
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01994145
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt01198198
IRS990/PYInvestmentIncomeAmt03287
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0135049
IRS990/PYProgramServiceRevenueAmt0623
IRS990/PYRevenuesLessExpensesAmt0633058
IRS990/PYSalariesCompEmpBnftPaidAmt031750
IRS990/PYTotalExpensesAmt01364997
IRS990/PYTotalRevenueAmt01998055
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt084312
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01051727
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0998827
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02346093
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01994145
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01915285
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01302810
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01628151
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt09186484
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0221
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01781
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08036
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04533
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0204
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt014775
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt013421
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.69220
IRS990ScheduleA/PublicSupportPY170Pct00.70320
IRS990ScheduleA/PublicSupportTotal170Amt06368684
IRS990ScheduleA/SubstantialContributorsTotAmt02817800
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02346093
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01994145
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01915285
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01302810
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01628151
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09186484
IRS990ScheduleA/TotalSupportAmt09201259
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/DonatedServicesAndUseFcltsAmt080000
IRS990ScheduleD/DonatedServicesUseFcltsAmt080000
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027223
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027223
IRS990ScheduleD/ExpensesNotReportedAmt080000
IRS990ScheduleD/ExpensesSubtotalAmt02258459
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedAmt080000
IRS990ScheduleD/RevenueSubtotalAmt02342771
IRS990ScheduleD/TotalExpensesPerForm990Amt02258459
IRS990ScheduleD/TotalRevenuePerForm990Amt02342771
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02422771
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02338459
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0226740
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt1197760
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt296594
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt31125552
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt4180816
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt53950
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt6359798
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0North America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1North America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2North America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3North America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt4North America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt5Central America and the Caribbean
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt6North America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0HOME BUILDING MATERIALS/STIPENDS FOR HOME BUILDING
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1DIRECT MEXICO PROGRAM EXPENSES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2SCHOLARSHIPS, MEXICO
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt3DONATION TO CENTRO COMUNITARIO CUARTA SECCION DE EL FLORIDA, A.C.
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt4MEXICO RELIEF AID
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt5SCHOLARSHIPS, GUATEMALA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt6MONTHLY STIPEND PAID TO COMMUNITY LEADERS IN MEXICO FOR EDUCATION COMMUNITY
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES/GRANT ASSISTANCE TO INDIVIDUALS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2GRANTS ASSISTANCE TO INDIVIDUALS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt3GRANTS TO ORGANIZATIONS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt4GRANTS/ASSISTANCE TO INDIVIDUALS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt5GRANTS/ASSISTANCE TO INDIVIDUALS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt6MONTLY STIPEND
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt096594
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt13950
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt2180816
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt3359798
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt4211740
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt599182
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt0CASH
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt1CASH
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt2CASH
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt3CASH
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt4CASH
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt5CASH
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt0174
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt14
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt21755
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt389
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt4280
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt53000
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/RegionTxt5North America
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt0SCHOLARSHIPS, MEXICO
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt1SCHOLARSHIPS, GUATEMALA
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt2MEXICO SOCIAL PROGRAMS AND RELIEF AID
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt3MONTHLY STIPENDS TO THE COMMUNITY LEADERS IN MEXICO
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt4BUILDING AND REPAIR HOMES FOR THE POOR
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt5EDUCATION
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0530054
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt1588512
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt229663
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt1WIRE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt2CASH
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0MEXICAN NONPROFIT USES THIS TO PAY HOME BULDING WORKERS ON THEIR PAYROLL
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt1MEXICAN NONPROFIT USES THIS TO PAY COMM CTR EDUCATION EXPENSES
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt2PROGRAM SUPPORT
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0North America
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt1North America
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt2North America
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalSpentAmt02191210
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0EXPENDITURES ARE MADE PRIMARILY BY CHECK, WIRE TRANSFER OR CREDIT CARDS. ALL AMOUNTS ARE TRACKED ON AN ACCOUNTING SPREAD SHEETS AND RECONCILED TOTHE BANK STATEMENT ON AT LEAST AN ANNUAL BASIS. THE EXPEDITURES ARE REVIEWED BY AT LEAST ONE BOARD MEMBER WITH CLOSE KNOWLEDGE OF ALL TRANSACTIONS, AND A GENERAL REVIEW FOR PROPRIETY IS PROVIDED BY A SECOND BOARD MEMBER AS PART OF THE BANK RECONCILIATION PROCESS.
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 3F
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc2Part II Line 1
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc3Part III
IRS990ScheduleF/Total501c3OrgCnt03
IRS990ScheduleF/TotalSpentAmt02191210
IRS990ScheduleF/TransferToForeignCorpInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,921,541
Liabilities
$11,001
Net assets
$1,910,540
Revenue
$2,342,771
Expenses
$2,258,459
Net income
$84,312
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.02$1.60$2.31$2.33$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.03$1.62$2.26$2.14$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.02$1.50$1.94$2.35$0.41
2021Detailed filing. Detailed filing data is available for this year.$1.92$0.01$1.91$2.34$2.26$0.08
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$0.05$1.83$2.00$1.36$0.63
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.03$1.19$1.93$1.48$0.45
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.00$0.75$1.31$1.49$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.00$0.94$1.63$1.36$0.27
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.00$0.66$0.95$0.78$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$0.77$0.53$0.24