Civic Intelligence

Build a Miracle

990 • Fiscal year 2022 • EIN 33-0971124

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 14, 2023

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

34th percentile

0.02x

Higher debt load relative to assets than 34% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

27th percentile

0.01x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

14th percentile

-21%

Higher net margin than 14% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

44th percentile

$31,750

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

7th percentile

-20%

Faster asset growth than 7% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

21st percentile

-17%

Faster revenue growth than 21% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$1,527,751

Down $393,790 (-20%) from 2021

Net Assets

Down

$1,503,345

Down $407,195 (-21%) from 2021

Liabilities

Up

$24,406

Up $13,405 (+122%) from 2021

Revenue

Down

$1,938,880

Down $403,891 (-17%) from 2021

Expenses

Up

$2,346,075

Up $87,616 (+3.9%) from 2021

Net Income

Down

-$407,195

Down $491,507 (-583%) from 2021

Historical Trend

Balance Sheet Trend

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

2022

Assets$1,527,751
Liabilities$24,406
Net Assets$1,503,345

Operations Trend

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

2022

Revenue$1,938,880
Expenses$2,346,075
Net Income-$407,195
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 14, 2023
Return Version
2022v5.0
Gross Receipts
$2,175,079
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$998,827$1,127,297▲ $128,470
Pledges and Grants Receivable$443,139--
Cash and Non-Interest-Bearing Accounts$454,351$374,152▼ $80,199
Investments in Publicly Traded Securities$25,224$25,684▲ $460
Land, Buildings, and Equipment, Net-$618-
Total Assets$1,921,541$1,527,751▼ $393,790
Liabilities
Accounts Payable and Accrued Expenses$11,001$24,406▲ $13,405
Total Liabilities$11,001$24,406▲ $13,405
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,910,540$1,503,345▼ $407,195
Total Net Assets Fund Balance$1,910,540$1,503,345▼ $407,195
Total Liabilities and Net Assets / Fund Balance$1,921,541$1,527,751▼ $393,790

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$618$27,223$27,841
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Adolfo NoquezDirectorFT$31,750$31,750

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$1,918,345
Program Service Revenue
$2,398
Investment Income
$18,137
Other Revenue
$0
All Other Contributions
$1,918,345
Change in Net Assets
$-407,195

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 Traded9$286,199Stock Exchange Price
Total Noncash Contributions9$286,199-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,856,608
Other Expenses$457,717
Total Fundraising Expense$39,114
Salaries, Compensation, and Employee Benefits$31,750
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,856,608--$1,856,608
Fees for Services Other$393,656--$393,656
Current Officers, Directors, Trustees, and Key Employees$31,750--$31,750
Fees for Services Accounting-$16,178-$16,178
Office Expenses-$4,807$6,928$11,735
Fees for Services Management--$5,695$5,695
Interest-$896$3,804$4,700
Insurance-$2,845-$2,845
Other Expenses-$150$231$150
Information Technology-$71$60$131
All Other Expenses--$45$45
Total Functional Expenses$2,282,014$24,947$39,114$2,346,075
International Activity

International Summary

Spending
$1,131,608

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 organizationDirect Mexico Program Expenses--$575,991
North AmericaGrants to organizationHome Building Materials/stipends for Home Building--$505,019
North AmericaGrants to organizationScholarships, Mexico--$50,598
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
President
Phone
6199939976
Signed
2023-09-14
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
2,000

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 AB

During 2022, the 33 learning cells that set up during the Covid Pandemic, serving 600 children in 30 of the poorest communities, were scaled back when the children could return to school and our Community Center-based programs. We continue some cells to reach 75 to 100 children with limited educational support.

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 50,000 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 465 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/BOYAmt011001
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt024406
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE HOMES AND EDUCATIONAL OPPORTUNITIES FOR IMPOVERISHED FAMILIES IN TIJUANA, MEXICO.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt01918345
IRS990/AllOtherExpensesGrp/FundraisingAmt045
IRS990/AllOtherExpensesGrp/TotalAmt045
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/BOYAmt0454351
IRS990/CashNonInterestBearingGrp/EOYAmt0374152
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt031750
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt031750
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01918345
IRS990/CYGrantsAndSimilarPaidAmt01856608
IRS990/CYInvestmentIncomeAmt018137
IRS990/CYOtherExpensesAmt0457717
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt02398
IRS990/CYRevenuesLessExpensesAmt0-407195
IRS990/CYSalariesCompEmpBnftPaidAmt031750
IRS990/CYTotalExpensesAmt02346075
IRS990/CYTotalFundraisingExpenseAmt039114
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01938880
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.The Dads Program in which men on the waiting list for BAM homes, help extremely impoverished families who live in shacks and do not have land rights so do not qualify for a full home, to make their dwellings safe, poor concrete floors, reinforce wall, 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.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonatedServicesAndUseFcltsAmt050000
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0904834
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt016178
IRS990/FeesForServicesAccountingGrp/TotalAmt016178
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/FundraisingAmt05695
IRS990/FeesForServicesManagementGrp/TotalAmt05695
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0393656
IRS990/FeesForServicesOtherGrp/TotalAmt0393656
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0true
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/ProgramServicesAmt01856608
IRS990/ForeignGrantsGrp/TotalAmt01856608
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0050.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1005.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2050.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3000.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4000.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt5015.00
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/ReportableCompFromOrgAmt031750
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/SecuritiesAmt02467
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0238666
IRS990/GrossReceiptsAmt02175079
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt060
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt071
IRS990/InformationTechnologyGrp/TotalAmt0131
IRS990/InsuranceGrp/ManagementAndGeneralAmt02845
IRS990/InsuranceGrp/TotalAmt02845
IRS990/InterestGrp/FundraisingAmt03804
IRS990/InterestGrp/ManagementAndGeneralAmt0896
IRS990/InterestGrp/TotalAmt04700
IRS990/InvestmentIncomeGrp/ExclusionAmt015670
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt015670
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt025224
IRS990/InvestmentsPubTradedSecGrp/EOYAmt025684
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt027223
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0618
IRS990/LandBldgEquipCostOrOtherBssAmt027841
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0236199
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/MoreThan5000KToIndividualsInd0true
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01910540
IRS990/NetAssetsOrFundBalancesEOYAmt01503345
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt02467
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02467
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01910540
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01503345
IRS990/NoncashContributionsAmt0286199
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt06928
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04807
IRS990/OfficeExpensesGrp/TotalAmt011735
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-50000
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Education Materials, Publication and Copies
IRS990/OtherExpensesGrp/Desc1Facilities, Materials, Maintenace and Repairs
IRS990/OtherExpensesGrp/Desc2Permits and Licenses
IRS990/OtherExpensesGrp/FundraisingAmt022351
IRS990/OtherExpensesGrp/FundraisingAmt1231
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0150
IRS990/OtherExpensesGrp/TotalAmt022351
IRS990/OtherExpensesGrp/TotalAmt1231
IRS990/OtherExpensesGrp/TotalAmt2150
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0443139
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CHRISTOPHER NORTH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CRAFT SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02398
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02398
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. During 2022 we provided scholarships to 110 college and 108 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.Pandemic Learning Cells that served 600 children during Covid, were scaled back but some remain to support 75-100 extremely vulnerable children. The Entrepreneurial Center supported the startup or growth of 93 micro-businesses with 30 families graduating from the business training course. The Community Center had over 2,600 weekly participants in 2022.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01174260
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 2022 include dental and vision care for community members 276 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 about 75 people who live at the municipal dump. The Pandemic-related Direct Relief food and medicine that kept 400 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.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0202920
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt02398
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02346093
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt02100309
IRS990/PYInvestmentIncomeAmt0-4007
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0128150
IRS990/PYProgramServiceRevenueAmt0685
IRS990/PYRevenuesLessExpensesAmt084312
IRS990/PYSalariesCompEmpBnftPaidAmt030000
IRS990/PYTotalExpensesAmt02258459
IRS990/PYTotalRevenueAmt02342771
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-407195
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0998827
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01127297
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01918345
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02346093
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01994145
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01915285
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01302810
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt09476678
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt015670
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0221
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01781
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt08036
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04533
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt030241
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt07163599
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.75350
IRS990ScheduleA/PublicSupportPY170Pct00.69220
IRS990ScheduleA/PublicSupportTotal170Amt07163600
IRS990ScheduleA/SubstantialContributorsTotAmt02313078
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01918345
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02346093
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01994145
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01915285
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01302810
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09476678
IRS990ScheduleA/TotalSupportAmt09506919
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/EquipmentGrp/BookValueAmt0618
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027223
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027841
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0618
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0505019
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt1575991
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt250598
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/CashGrantAmt0151640
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt13300
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt2142284
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt357008
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt4254356
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt0Cash
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt1Cash
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt2Cash
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt3Cash
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt4Cash
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt0174
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt14
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt21755
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt33000
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt4280
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/TypeOfAssistanceTxt1Scolarships
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/SubtotalSpentAmt01131608
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0Expenditures are made by check, wire transfer or credit cards. All amounts are tracked on an accounting spread sheets and reconciled to the bank statement on at least an annual basis. The expenditures 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 I Line 1
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc3Part III
IRS990ScheduleF/TotalSpentAmt01131608
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt09
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0STOCK EXCHANGE PRICE
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt0286199
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0During 2022, the 33 learning cells that set up during the Covid Pandemic, serving 600 children in 30 of the poorest communities, were scaled back when the children could return to school and our Community Center-based programs. We continue some cells to reach 75 to 100 children with limited educational support.
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 50,000 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 AB
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/TotalAssetsBOYAmt01921541
IRS990/TotalAssetsEOYAmt01527751
IRS990/TotalAssetsGrp/BOYAmt01921541
IRS990/TotalAssetsGrp/EOYAmt01527751
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01918345
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt039114

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings