Civic Intelligence

Build a Miracle

990 • Fiscal year 2023 • EIN 33-0971124

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 05, 2024

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

37th percentile

0.02x

Higher debt load relative to assets than 37% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

29th percentile

0.01x

Higher debt load relative to revenue than 29% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

52nd percentile

5.3%

Higher net margin than 52% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

60th percentile

8.5%

Faster asset growth than 60% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

63rd percentile

17%

Faster revenue growth than 63% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,656,912

Up $129,161 (+8.5%) from 2022

Net Assets

Up

$1,623,807

Up $120,462 (+8.0%) from 2022

Liabilities

Up

$33,105

Up $8,699 (+36%) from 2022

Revenue

Up

$2,260,161

Up $321,281 (+17%) from 2022

Expenses

Down

$2,140,358

Down $205,717 (-8.8%) from 2022

Net Income

Up

$119,803

Up $526,998 (+129%) from 2022

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

2023

Assets$1,656,912
Liabilities$33,105
Net Assets$1,623,807

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

2023

Revenue$2,260,161
Expenses$2,140,358
Net Income$119,803
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 5, 2024
Return Version
2023v5.1
Gross Receipts
$2,260,161
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
Pledges and Grants Receivable-$592,140-
Investments in Publicly Traded Securities$25,684$511,330▲ $485,646
Savings and Temporary Cash Investments$1,127,297$315,934▼ $811,363
Cash and Non-Interest-Bearing Accounts$374,152$221,079▼ $153,073
Other Notes and Loans Receivable, Net-$15,811-
Land, Buildings, and Equipment, Net$618$618→ $0
Total Assets$1,527,751$1,656,912▲ $129,161
Liabilities
Accounts Payable and Accrued Expenses$24,406$33,105▲ $8,699
Total Liabilities$24,406$33,105▲ $8,699
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,503,345$1,623,807▲ $120,462
Total Net Assets Fund Balance$1,503,345$1,623,807▲ $120,462
Total Liabilities and Net Assets / Fund Balance$1,527,751$1,656,912▲ $129,161

Asset Categories

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

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$2,231,821
Program Service Revenue
$2,005
Investment Income
$26,335
Other Revenue
$0
All Other Contributions
$2,231,821
Change in Net Assets
$119,803

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 Traded8$262,751Stock Exchange Price
Total Noncash Contributions8$262,751-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,260,161
Revenue Not Reported on Form 990
$100,660
Total Revenue per Audited Statements
$2,360,821
Total Revenue per Form 990
$2,260,161
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,645,491
Other Expenses$494,867
Total Fundraising Expense$44,620
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,645,491--$1,645,491
Fees for Services Other$435,974-$15,660$451,634
Office Expenses-$2,335$5,934$8,269
Fees for Services Accounting-$8,064-$8,064
Interest-$625$5,529$6,154
Insurance-$2,844-$2,844
Other Expenses-$220$17,497$220
Travel-$92-$92
Information Technology-$56-$56
All Other Expenses-$37-$37
Total Functional Expenses$2,081,465$14,273$44,620$2,140,358

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,240,358
Expenses per Audited Statements$2,140,358
Total Expenses per Form 990$2,140,358
Expenses Not Reported on Form 990$100,000
International Activity

International Summary

Spending
$807,736

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--$483,373
North AmericaGrants to organizationDirect Mexico Program Expenses--$320,393
North AmericaGrants to organizationScholarships, Mexico--$3,970
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
2024-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher North
Formed
2001
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
1
Employees
0
Volunteers
2,000

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 2023 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.

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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/ExpenseAmt0886045
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/ExpenseAmt0280968
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt02005
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IRS990/PYContributionsGrantsAmt01918345
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IRS990/PYGrantsAndSimilarPaidAmt01856608
IRS990/PYInvestmentIncomeAmt018137
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0457717
IRS990/PYProgramServiceRevenueAmt02398
IRS990/PYRevenuesLessExpensesAmt0-407195
IRS990/PYSalariesCompEmpBnftPaidAmt031750
IRS990/PYTotalExpensesAmt02346075
IRS990/PYTotalRevenueAmt01938880
IRS990/QuidProQuoContributionsInd0false
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IRS990/ReconcilationRevenueExpnssAmt0119803
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01127297
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0315934
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02231821
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01994145
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01915285
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt010405689
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt026355
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt015670
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0221
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01781
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08036
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt052063
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02707678
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99500
IRS990ScheduleA/PublicSupportPY170Pct00.75350
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02231821
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01994145
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01915285
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt010405689
IRS990ScheduleA/TotalSupportAmt010457752
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0100000
IRS990ScheduleD/DonatedServicesUseFcltsAmt0100000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0618
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027223
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027841
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IRS990ScheduleD/ExpensesSubtotalAmt02140358
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0660
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedAmt0100660
IRS990ScheduleD/RevenueSubtotalAmt02260161
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0618
IRS990ScheduleD/TotalExpensesPerForm990Amt02140358
IRS990ScheduleD/TotalRevenuePerForm990Amt02260161
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02360821
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02240358
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0483373
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt1320393
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt23970
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/CashGrantAmt0163866
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt13125
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt2211239
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt360829
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt4271357
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt0Cash
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt1Cash
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt2Cash
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt3Cash
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt4Cash
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt0240
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt14
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt2703
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt32540
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt4378
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/SubtotalSpentAmt0807736
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/TotalSpentAmt0807736
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt08
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0Stock Exchange Price
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt0262751
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 2023 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
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
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IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01527751
IRS990/TotalAssetsEOYAmt01656912

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