Civic Intelligence

Miami Beach Garden Conservancy Inc.

990 • Fiscal year 2015 • EIN 65-0811036

Oct 01, 2014 to Sep 30, 2015 • Filed on Jun 16, 2016

2000 Convention Center DriveMiami Beach, FL 33139

(305) 673-7256

Siviq Scores

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

Liabilities / Assets

76th percentile

0.32x

Higher debt load relative to assets than 76% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

73rd percentile

0.20x

Higher debt load relative to revenue than 73% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

15th percentile

-17%

Higher net margin than 15% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

58th percentile

$34,615

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

8th percentile

-21%

Faster asset growth than 8% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

35th percentile

-3.5%

Faster revenue growth than 35% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$235,230

Down $62,816 (-21%) from 2014

Net Assets

Down

$160,913

Down $63,004 (-28%) from 2014

Liabilities

Up

$74,317

Up $188 (+0.3%) from 2014

Revenue

Down

$377,574

Down $13,694 (-3.5%) from 2014

Expenses

Up

$440,604

Up $31,693 (+7.8%) from 2014

Net Income

Down

-$63,030

Down $45,387 (-257%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $275,058Liabilities 2011: $36,273Net Assets 2011: $238,7852011Assets 2012: $280,824Liabilities 2012: $42,327Net Assets 2012: $238,4972012Assets 2013: $291,940Liabilities 2013: $50,380Net Assets 2013: $241,5602013Assets 2014: $298,046Liabilities 2014: $74,129Net Assets 2014: $223,9172014Assets 2015: $235,230Liabilities 2015: $74,317Net Assets 2015: $160,9132015Assets 2016: $258,554Liabilities 2016: $69,304Net Assets 2016: $189,2502016Assets 2017: $340,635Liabilities 2017: $174,035Net Assets 2017: $166,6002017Assets 2018: $456,401Liabilities 2018: $218,856Net Assets 2018: $237,5452018Assets 2019: $584,371Liabilities 2019: $231,246Net Assets 2019: $353,1252019Assets 2020: $764,874Liabilities 2020: $461,378Net Assets 2020: $303,4962020Assets 2021: $1,486,518Liabilities 2021: $790,497Net Assets 2021: $696,0212021Assets 2022: $896,922Liabilities 2022: $301,233Net Assets 2022: $595,6892022Assets 2023: $803,314Liabilities 2023: $351,156Net Assets 2023: $452,1582023Assets 2024: $661,653Liabilities 2024: $331,142Net Assets 2024: $330,5112024

Highlighted filing

2015

Assets$235,230
Liabilities$74,317
Net Assets$160,913

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $278,3052011Expenses 2012: $310,2472012Expenses 2013: $325,0052013Revenue 2014: $391,268Expenses 2014: $408,911Net Income 2014: -$17,6432014Revenue 2015: $377,574Expenses 2015: $440,604Net Income 2015: -$63,0302015Revenue 2016: $426,624Expenses 2016: $398,287Net Income 2016: $28,3372016Revenue 2017: $416,438Expenses 2017: $439,088Net Income 2017: -$22,6502017Revenue 2018: $609,941Expenses 2018: $538,996Net Income 2018: $70,9452018Revenue 2019: $677,366Expenses 2019: $561,786Net Income 2019: $115,5802019Revenue 2020: $586,619Expenses 2020: $636,248Net Income 2020: -$49,6292020Revenue 2021: $1,084,571Expenses 2021: $692,046Net Income 2021: $392,5252021Revenue 2022: $1,215,549Expenses 2022: $1,315,410Net Income 2022: -$99,8612022Revenue 2023: $1,077,018Expenses 2023: $1,222,744Net Income 2023: -$145,7262023Revenue 2024: $1,277,724Expenses 2024: $1,337,512Net Income 2024: -$59,7882024

Highlighted filing

2015

Revenue$377,574
Expenses$440,604
Net Income-$63,030
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Jun 16, 2016
Return Version
2014v6.0
Gross Receipts
$520,539
Mission and Program Overview

Mission

Provide free public access to attractive botanical garden, create environmental education programs for children and adults, preserve green space, and promote green living.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$94,927$92,626▼ $2,301
Savings and Temporary Cash Investments$141,510$83,842▼ $57,668
Cash and Non-Interest-Bearing Accounts$24,702$56,162▲ $31,460
Accounts Receivable$34,307$0▼ $34,307
Prepaid Expenses and Deferred Charges$2,600$2,600→ $0
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$298,046$235,230▼ $62,816
Other Assets Total-$0-
Liabilities
Deferred Revenue$69,574$72,039▲ $2,465
Accounts Payable and Accrued Expenses$4,555$2,278▼ $2,277
Total Liabilities$74,129$74,317▲ $188
Net Assets / Fund Balance
Unrestricted Net Assets$223,917$160,913▼ $63,004
Total Net Assets Fund Balance$223,917$160,913▼ $63,004
Total Liabilities and Net Assets / Fund Balance$298,046$235,230▼ $62,816

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$84,424$19,785$104,209
Other Land Buildings$1,539$45,837$47,376
Equipment$6,663$3,511$10,174
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cynthia BrownExecutive DirectorFT$34,615$34,615
Sandy ShapiroExecutive DirectorFT$23,538$23,538

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$242,830
Program Service Revenue
$5,963
Investment Income
$70
Other Revenue
$128,711
All Other Contributions
$9,036
Change in Net Assets
$-63,030
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$221,905
Other Expenses$218,699
Total Fundraising Expense$59,140
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$61,660$30,830$30,829$123,319
Current Officers, Directors, Trustees, and Key Employees$29,077$14,538$14,538$58,153
Advertising$28,734--$28,734
Office Expenses$21,541$5,744$1,436$28,721
Other Employee Benefits$10,359$5,179$5,179$20,717
Payroll Taxes$9,858$4,929$4,929$19,716
Fees for Services Other$14,603--$14,603
Insurance$5,261$5,261-$10,522
Depreciation Depletion$7,236$2,412-$9,648
Fees for Services Accounting-$4,593-$4,593
Travel$196$98$98$392
Other Expenses$3,118$18$52$70
Total Functional Expenses$307,862$73,602$59,140$440,604
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$62,678
Fundraising Direct Expenses$49,416
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Taste of the Garden$27,344$27,344$17,686$9,658
Garden Tour$14,465$14,465$3,455$11,010
Total Events$60,484$60,484$42,426$18,058
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 will be reviewed by the managing director and the treasurer.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Managing director's compensation is approved by the board of directors.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents are not made available to the public.

Filing and Contact Details

Filer

Filer Name
Miami Beach Garden Conservancy
EIN
65-0811036
Phone
3056737256
Address
2000 Convention Center Drive, Miami Beach, FL 33139

Signing Officer

Name
Sandy Shapiro
Title
Executive Director
Signed
2016-06-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
1
Formed
1996
Legal Domicile
Fl
Voting Board Members
15
Independent Board Members
0
Employees
9
Volunteers
10

Preparer

Firm
Jarret W Kaplan PA
Address
1815 Purdy Ave, Miami Beach, FL 33139
Preparer
Jarret Kaplan
Phone
7868884550
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IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt070
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt070
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt069133
IRS990/LandBldgEquipBasisNetGrp/BOYAmt094927
IRS990/LandBldgEquipBasisNetGrp/EOYAmt092626
IRS990/LandBldgEquipCostOrOtherBssAmt0161759
IRS990/LegalDomicileStateCd0FL
IRS990/LessRentalExpensesGrp/RealAmt085512
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt012955
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Provide free public access to attractive botanical garden, create environmental education programs for children and adults, preserve green space, and promote green living.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0223917
IRS990/NetAssetsOrFundBalancesEOYAmt0160913
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt013262
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt013262
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt03292
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt03292
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0112157
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0112157
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt01436
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05744
IRS990/OfficeExpensesGrp/ProgramServicesAmt021541
IRS990/OfficeExpensesGrp/TotalAmt028721
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt05179
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05179
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt010359
IRS990/OtherEmployeeBenefitsGrp/TotalAmt020717
IRS990/OtherExpensesGrp/Desc0Garden Maintenance
IRS990/OtherExpensesGrp/Desc1Bank / Credit Card Fees
IRS990/OtherExpensesGrp/Desc2Memberships
IRS990/OtherExpensesGrp/Desc3Licenses
IRS990/OtherExpensesGrp/FundraisingAmt02079
IRS990/OtherExpensesGrp/FundraisingAmt152
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt018
IRS990/OtherExpensesGrp/ProgramServicesAmt0108331
IRS990/OtherExpensesGrp/ProgramServicesAmt17888
IRS990/OtherExpensesGrp/ProgramServicesAmt23118
IRS990/OtherExpensesGrp/TotalAmt0108331
IRS990/OtherExpensesGrp/TotalAmt17888
IRS990/OtherExpensesGrp/TotalAmt25197
IRS990/OtherExpensesGrp/TotalAmt370
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt030829
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt030830
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt061660
IRS990/OtherSalariesAndWagesGrp/TotalAmt0123319
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt04929
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04929
IRS990/PayrollTaxesGrp/ProgramServicesAmt09858
IRS990/PayrollTaxesGrp/TotalAmt019716
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02600
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02600
IRS990/PrincipalOfficerNm01
IRS990/PriorPeriodAdjustmentsAmt026
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Workshop Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05963
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05963
IRS990/ProgSrvcAccomActy2Grp/Desc0Cultural arts programming, free children's summer camp, family programming and art installations. Programming offered free to the public when feasible.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0102621
IRS990/ProgSrvcAccomActy2Grp/GrantAmt065489
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0282862
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0259
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0185138
IRS990/PYOtherRevenueAmt087524
IRS990/PYProgramServiceRevenueAmt020623
IRS990/PYRevenuesLessExpensesAmt0-17643
IRS990/PYSalariesCompEmpBnftPaidAmt0223773
IRS990/PYTotalExpensesAmt0408911
IRS990/PYTotalRevenueAmt0391268
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-63030
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0112157
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0141510
IRS990/SavingsAndTempCashInvstGrp/EOYAmt083842
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0242830
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0282862
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0222639
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0207086
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0242392
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01197809
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0155596
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0142339
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0116992
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0120890
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt090582
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0626399
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.65660
IRS990ScheduleA/PublicSupportPY170Pct00.60300
IRS990ScheduleA/PublicSupportTotal170Amt01197809
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.33$0.33$1.28$1.34$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.35$0.45$1.08$1.22$0.15
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.30$0.60$1.22$1.32$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.79$0.70$1.08$0.69$0.39
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.46$0.30$0.59$0.64$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.23$0.35$0.68$0.56$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.22$0.24$0.61$0.54$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.17$0.17$0.42$0.44$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.07$0.19$0.43$0.40$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.07$0.16$0.38$0.44$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.07$0.22$0.39$0.41$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.05$0.24$0.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.04$0.24$0.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.04$0.24$0.28
Peer Organizations

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