Civic Intelligence

Miami Beach Garden Conservancy Inc.

990 • Fiscal year 2017 • EIN 65-0811036

Oct 01, 2016 to Sep 30, 2017 • Filed on Mar 19, 2018

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

85th percentile

0.51x

Higher debt load relative to assets than 85% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

83rd percentile

0.42x

Higher debt load relative to revenue than 83% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

26th percentile

-5.4%

Higher net margin than 26% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

75th percentile

$66,558

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 16.0% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

84th percentile

32%

Faster asset growth than 84% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

34th percentile

-2.4%

Faster revenue growth than 34% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$340,635

Up $82,081 (+32%) from 2016

Net Assets

Down

$166,600

Down $22,650 (-12%) from 2016

Liabilities

Up

$174,035

Up $104,731 (+151%) from 2016

Revenue

Down

$416,438

Down $10,186 (-2.4%) from 2016

Expenses

Up

$439,088

Up $40,801 (+10%) from 2016

Net Income

Down

-$22,650

Down $50,987 (-180%) from 2016

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

2017

Assets$340,635
Liabilities$174,035
Net Assets$166,600

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

2017

Revenue$416,438
Expenses$439,088
Net Income-$22,650
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Mar 19, 2018
Return Version
2016v3.0
Gross Receipts
$521,906
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$112,568$124,343▲ $11,775
Savings and Temporary Cash Investments$100,000$110,022▲ $10,022
Cash and Non-Interest-Bearing Accounts$45,300$97,138▲ $51,838
Prepaid Expenses and Deferred Charges-$9,131-
Accounts Receivable-$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$258,554$340,635▲ $82,081
Other Assets Total$686$1▼ $685
Liabilities
Deferred Revenue$68,975$137,367▲ $68,392
Escrow Account Liability-$35,925-
Accounts Payable and Accrued Expenses$329$743▲ $414
Total Liabilities$69,304$174,035▲ $104,731
Net Assets / Fund Balance
Unrestricted Net Assets$189,250$166,600▼ $22,650
Total Net Assets Fund Balance$189,250$166,600▼ $22,650
Total Liabilities and Net Assets / Fund Balance$258,554$340,635▲ $82,081

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$94,523$31,215$125,738
Other Land Buildings$835$46,541$47,376
Equipment$28,985$8,136$37,121
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sandy ShapiroExecutive DirectorFT$66,558$66,558

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$239,373
Program Service Revenue
$2,417
Investment Income
$22
Other Revenue
$174,626
All Other Contributions
$22,256
Change in Net Assets
$-22,650
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$283,781
Other Expenses$155,307
Total Fundraising Expense$77,889
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$84,389$42,194$42,194$168,777
Current Officers, Directors, Trustees, and Key Employees$33,500$16,750$16,750$67,000
Advertising$32,794--$32,794
Other Employee Benefits$13,336$6,668$6,668$26,672
Payroll Taxes$10,666$5,333$5,333$21,332
Office Expenses$14,989$3,997$999$19,985
Insurance$4,572$4,572-$9,144
Depreciation Depletion$6,232$2,077-$8,309
Fees for Services Accounting-$7,911-$7,911
Fees for Services Other$4,204--$4,204
Other Expenses$5,826$687$2,061$2,748
Total Functional Expenses$271,010$90,189$77,889$439,088
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$47,065
Fundraising Direct Expenses$21,750
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Taste of the Garden$20,903$20,903$11,123$9,780
Garden Tour$17,766$17,766$2,963$14,803
Total Events$45,800$45,800$19,768$26,032
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
2018-03-19
Discuss with paid preparer
Yes

Organization Details

Formed
1996
Legal Domicile
Fl
Voting Board Members
14
Independent Board Members
0
Employees
9
Volunteers
10

Preparer

Firm
Jarret W Kaplan PA
Address
1815 Purdy Ave, Miami, FL 33139
Preparer
Jarret Kaplan
Phone
7868884550
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0124343
IRS990/LandBldgEquipCostOrOtherBssAmt0210235
IRS990/LegalDomicileStateCd0FL
IRS990/LessRentalExpensesGrp/RealAmt056072
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt05810
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/NetAssetsOrFundBalancesBOYAmt0189250
IRS990/NetAssetsOrFundBalancesEOYAmt0166600
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt025315
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt025315
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt010118
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt010118
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0139193
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0139193
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt0999
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03997
IRS990/OfficeExpensesGrp/ProgramServicesAmt014989
IRS990/OfficeExpensesGrp/TotalAmt019985
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0686
IRS990/OtherAssetsTotalGrp/EOYAmt01
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt06668
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06668
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt013336
IRS990/OtherEmployeeBenefitsGrp/TotalAmt026672
IRS990/OtherExpensesGrp/Desc0Garden Maintenance
IRS990/OtherExpensesGrp/Desc1Bank / Credit Card Fees
IRS990/OtherExpensesGrp/Desc2Memberships
IRS990/OtherExpensesGrp/Desc3Licenses
IRS990/OtherExpensesGrp/FundraisingAmt03884
IRS990/OtherExpensesGrp/FundraisingAmt12061
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0687
IRS990/OtherExpensesGrp/ProgramServicesAmt050163
IRS990/OtherExpensesGrp/ProgramServicesAmt110339
IRS990/OtherExpensesGrp/ProgramServicesAmt25826
IRS990/OtherExpensesGrp/TotalAmt050163
IRS990/OtherExpensesGrp/TotalAmt110339
IRS990/OtherExpensesGrp/TotalAmt29710
IRS990/OtherExpensesGrp/TotalAmt32748
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt042194
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt042194
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt084389
IRS990/OtherSalariesAndWagesGrp/TotalAmt0168777
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt05333
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05333
IRS990/PayrollTaxesGrp/ProgramServicesAmt010666
IRS990/PayrollTaxesGrp/TotalAmt021332
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09131
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Workshop Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02417
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02417
IRS990/ProgSrvcAccomActy2Grp/Desc0Cultural arts programming, free children's summer camp, family programming and art installations. Programming offered free to the public when feasible.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0252130
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt022
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0151767
IRS990/PYOtherRevenueAmt0171033
IRS990/PYProgramServiceRevenueAmt03439
IRS990/PYRevenuesLessExpensesAmt028337
IRS990/PYSalariesCompEmpBnftPaidAmt0246520
IRS990/PYTotalExpensesAmt0398287
IRS990/PYTotalRevenueAmt0426624
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-22650
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0139193
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0100000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0110022
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0239374
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0252130
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0242830
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0282862
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0222639
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01239835
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0195287
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0197692
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0155596
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0142339
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0116992
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0807906
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt087245
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt089753
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt079968
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt074619
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt055038
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0386623
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.50930
IRS990ScheduleA/PublicSupportPY170Pct00.52180
IRS990ScheduleA/PublicSupportTotal170Amt01239835
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0239374
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0252130
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0242830
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0282862
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0222639
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01239835
IRS990ScheduleA/TotalSupportAmt02434364

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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
2017Detailed filing. Detailed filing data is available for this year.$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