Civic Intelligence

Miami Beach Garden Conservancy Inc.

990 • Fiscal year 2016 • EIN 65-0811036

Oct 01, 2015 to Sep 30, 2016 • Filed on Feb 28, 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

75th percentile

0.27x

Higher debt load relative to assets than 75% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

71st percentile

0.16x

Higher debt load relative to revenue than 71% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

60th percentile

6.6%

Higher net margin than 60% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

59th percentile

$36,463

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

69th percentile

9.9%

Faster asset growth than 69% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$258,554

Up $23,324 (+9.9%) from 2015

Net Assets

Up

$189,250

Up $28,337 (+18%) from 2015

Liabilities

Down

$69,304

Down $5,013 (-6.7%) from 2015

Revenue

Up

$426,624

Up $49,050 (+13%) from 2015

Expenses

Down

$398,287

Down $42,317 (-9.6%) from 2015

Net Income

Up

$28,337

Up $91,367 (+145%) from 2015

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

2016

Assets$258,554
Liabilities$69,304
Net Assets$189,250

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

2016

Revenue$426,624
Expenses$398,287
Net Income$28,337
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Feb 28, 2018
Return Version
2015v3.0
Gross Receipts
$536,280
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$92,626$112,568▲ $19,942
Savings and Temporary Cash Investments$83,842$100,000▲ $16,158
Cash and Non-Interest-Bearing Accounts$56,162$45,300▼ $10,862
Prepaid Expenses and Deferred Charges$2,600$0▼ $2,600
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$235,230$258,554▲ $23,324
Other Assets Total-$686-
Liabilities
Deferred Revenue$72,039$68,975▼ $3,064
Accounts Payable and Accrued Expenses$2,278$329▼ $1,949
Total Liabilities$74,317$69,304▼ $5,013
Net Assets / Fund Balance
Unrestricted Net Assets$160,913$189,250▲ $28,337
Total Net Assets Fund Balance$160,913$189,250▲ $28,337
Total Liabilities and Net Assets / Fund Balance$235,230$258,554▲ $23,324

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$81,575$25,234$106,809
Other Land Buildings$1,119$46,257$47,376
Equipment$29,874$6,092$35,966
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sandy ShapiroExecutive DirectorFT$36,463$36,463

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$252,130
Program Service Revenue
$3,439
Investment Income
$22
Other Revenue
$171,033
All Other Contributions
$21,002
Change in Net Assets
$28,337
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$246,520
Other Expenses$151,767
Total Fundraising Expense$70,359
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$72,723$36,362$36,361$145,446
Current Officers, Directors, Trustees, and Key Employees$31,116$15,558$15,558$62,232
Office Expenses$19,252$5,134$1,283$25,669
Other Employee Benefits$10,051$5,025$5,025$20,101
Payroll Taxes$9,371$4,685$4,685$18,741
Insurance$7,708$7,707-$15,415
Advertising$15,221--$15,221
Fees for Services Other$13,331--$13,331
Fees for Services Accounting-$8,700-$8,700
Depreciation Depletion$6,338$2,112-$8,450
Other Expenses$3,604$1,680$2,406$6,010
Total Functional Expenses$240,965$86,963$70,359$398,287
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$61,640
Fundraising Direct Expenses$28,975
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Taste of the Garden$26,981$26,981$17,417$9,564
Oktoberfest$14,481$14,481$8,113$6,368
Total Events$61,640$61,640$28,975$32,665
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
2018-02-28
Discuss with paid preparer
Yes

Organization Details

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, FL 33139
Preparer
Jarret Kaplan
Phone
7868884550
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt022
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt077583
IRS990/LandBldgEquipBasisNetGrp/BOYAmt092626
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0112568
IRS990/LandBldgEquipCostOrOtherBssAmt0190151
IRS990/LegalDomicileStateCd0FL
IRS990/LessRentalExpensesGrp/RealAmt061173
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt012724
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/NetAssetsOrFundBalancesBOYAmt0160913
IRS990/NetAssetsOrFundBalancesEOYAmt0189250
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt032665
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt032665
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt05164
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt05164
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0133204
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0133204
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt01283
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05134
IRS990/OfficeExpensesGrp/ProgramServicesAmt019252
IRS990/OfficeExpensesGrp/TotalAmt025669
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt0686
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt05025
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05025
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt010051
IRS990/OtherEmployeeBenefitsGrp/TotalAmt020101
IRS990/OtherExpensesGrp/Desc0Garden Maintenance
IRS990/OtherExpensesGrp/Desc1Bank / Credit Card Fees
IRS990/OtherExpensesGrp/Desc2Licenses
IRS990/OtherExpensesGrp/Desc3Memberships
IRS990/OtherExpensesGrp/FundraisingAmt05041
IRS990/OtherExpensesGrp/FundraisingAmt12406
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01680
IRS990/OtherExpensesGrp/ProgramServicesAmt042543
IRS990/OtherExpensesGrp/ProgramServicesAmt19707
IRS990/OtherExpensesGrp/ProgramServicesAmt23604
IRS990/OtherExpensesGrp/TotalAmt042543
IRS990/OtherExpensesGrp/TotalAmt19707
IRS990/OtherExpensesGrp/TotalAmt26721
IRS990/OtherExpensesGrp/TotalAmt36010
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt036361
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt036362
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt072723
IRS990/OtherSalariesAndWagesGrp/TotalAmt0145446
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt04685
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04685
IRS990/PayrollTaxesGrp/ProgramServicesAmt09371
IRS990/PayrollTaxesGrp/TotalAmt018741
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02600
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Workshop Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03439
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03439
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/ExpenseAmt080322
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0242830
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt070
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0218699
IRS990/PYOtherRevenueAmt0128711
IRS990/PYProgramServiceRevenueAmt05963
IRS990/PYRevenuesLessExpensesAmt0-63030
IRS990/PYSalariesCompEmpBnftPaidAmt0221905
IRS990/PYTotalExpensesAmt0440604
IRS990/PYTotalRevenueAmt0377574
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt028337
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0133204
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt083842
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0100000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0252130
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0242830
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0282862
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0222639
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0207086
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01207547
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0197692
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0155596
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0142339
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0116992
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0120890
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0733509
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt089753
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt079968
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt074619
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt055038
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt073784
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0373162
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.52180
IRS990ScheduleA/PublicSupportPY170Pct00.65660
IRS990ScheduleA/PublicSupportTotal170Amt01207547
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00

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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
2016Detailed filing. Detailed filing data is available for this year.$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